Section Sch29 — Income Tax Act 2007: Portfolio investment entities: listed investors

Schedule 29 Portfolio investment entities: listed investors ss HM 21 , HM 22 Schedule 29: inserted, on 1 April 2010, by section 588 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Part A 1 A PIE or an entity that qualifies for PIE status.

2 A foreign PIE equivalent.

3 A life insurer.

4 The New Zealand Superannuation Fund.

5 The Accident Compensation Corporation, or a Crown entity subsidiary of the Corporation.

6 The Earthquake Commission.

7 Auckland Council.

8 A boutique investor class, treating interests combined under section HM 16 as held by 1 person.

9 A community trust.

10 Quayside Holdings Limited. Schedule 29 part A item 7: amended (with effect on 1 November 2010), on 21 December 2010, by section 138 of the Taxation (GST and Remedial Matters) Act 2010 (2010, No 130). Schedule 29 part A item 9: added (with effect on 1 April 2010), on 7 September 2010 (applying for the 2010–11 and later income years), by section 123(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109). Schedule 29 part A item 10: inserted, on 2 November 2012, by section 167 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88). Part B 1 A superannuation fund established under the proposal for the restructuring of the National Provident Fund required by the National Provident Fund Restructuring Act 1990 .

2 The fund established by the Government Superannuation Fund Act 1956 .

3 A public unit trust. 4 [Repealed] 5 A superannuation fund that— (i) was in existence before 17 May 2006; and (ii) would, if treated as a unit trust, meet the requirements of 1 or more of paragraphs (a) and (c) to (e) of the definition of public unit trust ; and (iii) has no investor, other than its manager or trustee, who can control its investment decisions. Schedule 29 part B item 4: repealed (with effect on 1 April 2010), on 7 September 2010 (applying for the 2010–11 and later income years), by section 123(2) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).