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Te hinonga kohinga haumi pūtea ora Life fund portfolio investment entity

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Life fund portfolio investment entities (PIEs) form part of a life insurer that hold investments subject to life insurance policies. The benefits from the policies are directly linked to the value of the investments. They also have benefits that directly relate to the value of the investments.

Paying tax

Life fund PIEs must file income tax returns annually.

If a life fund PIE becomes a multi-rate PIE, it will follow multi-rate PIE tax responsibilities.