Taxation (Savings Investment and Miscellaneous Provisions) Act 2006

Taxation (Savings Investment and Miscellaneous Provisions) Act 2006

Public Act2006 No 81
Date of assent18 December 2006


This Act is administered by the Inland Revenue Department.


Introductory provisions

Eligibility requirements: portfolio investment entities and foreign investment vehicles

Becoming and ceasing to be portfolio investment entity

Periods relevant to calculation of portfolio entity tax liability

Allocation of income in some cases

Calculating portfolio entity tax liability

Payment by portfolio tax rate entity of tax for tax year

Results for investors

Rebate for entity

Treatment of credits received by entity

Treatment of losses for entity

Portfolio investor proxies


Income Tax Act 1994

Income Tax Act 1976

Goods and Services Tax Act 1985

Companies Act 1993

KiwiSaver Act 2006

Public Trust Act 2001

Securities Act 1978

Superannuation Schemes Act 1989

Trustee Act 1956

Trustee Companies Act 1967

Unit Trusts Act 1960

Tax Administration (Form of Warrant) Regulations 2003

Legislative history

The Parliament of New Zealand enacts as follows: