Section Sch1-9 — Income Tax Act 2007: Investment income from portfolio investment entities
Text of the provision Official document
9 Investment income from portfolio investment entities The basic rate of income tax for a person who is an investor in a PIE on each dollar of income attributed by the PIE is the rate set out in schedule 6 as notified by the person to the PIE. Schedule 1 part A clause 9: inserted (with effect on 1 April 2008), on 2 November 2012, by section 162(4) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88). Schedule 1 part A clause 9: repealed (with effect on 1 April 2011), on 2 November 2012, by section 162(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Official source: legislation.govt.nz
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