About this Guide

This factsheet helps you understand your tax obligations as a resident individual when investing in a portfolio investment entity (PIE).

When to use this guide

A portfolio investment entity (PIE)—such as a managed fund—invests the contributions from investors in different types of investments.

Entities that meet the eligibility requirements can elect to become a PIE if they are a:

• managed fund, such as a:
  • unit trust, or
  • superannuation fund
• company
• benefit fund
• life fund
• group investment fund

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