1.0William Buck New Zealandhttps://williambuck.com/nzangelahttps://williambuck.com/nz/author/angela/Portfolio Investment Entity (PIE) - William Buck New Zealandrich600338<blockquote class="wp-embedded-content" data-secret="nC9LNCwm4M"><a href="https://williambuck.com/nz/tax-facts/portfolio-investment-entity-pie/">Portfolio Investment Entity (PIE)</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://williambuck.com/nz/tax-facts/portfolio-investment-entity-pie/embed/#?secret=nC9LNCwm4M" width="600" height="338" title="“Portfolio Investment Entity (PIE)” — William Buck New Zealand" data-secret="nC9LNCwm4M" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript">
/* <![CDATA[ */
/*! This file is auto-generated */
!function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document);
//# sourceURL=https://williambuck.com/nz/wp-includes/js/wp-embed.min.js
/* ]]> */
</script>
https://williambuck.com/nz/wp-content/uploads/sites/8/2019/01/acc-levies.jpg1920415[vc_row][vc_column][vc_column_text]A PIE is an investment vehicle that invests contributions from investors. For example, all KiwiSaver default schemes are PIEs. PIEs will generally pay tax on investment income based on the prescribed investor rate (PIR) of their investors, rather than the tax rate of the entity. The income from PIEs will either be excluded income where […]