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About this form

Use this disclosure form if you administer a foreign trust.

Adobe Acrobat PDF | 52kb | 2 pages

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this form

From 1 October 2006, resident foreign trustees (including qualifying resident foreign trustees) are required to complete this disclosure for each foreign trust they administer.

A qualifying resident foreign trustee is:

• an individual who is a member of an approved organisation, or
• an entity that has a director or other individual who is resident in New Zealand and is a member of an approved organisation who is in a position allowing significant influence over the management or administration of the trustee.

Organisations that have been granted approved organisation status are:

• New Zealand Institute of Chartered Accountants
• New Zealand Law Society
• The Society of Trust and Estate Practitioners (New Zealand Branch)

Full details of these new rules are in the Tax Information Bulletin Vol 18, No 5 (June 2006). This can be found under newsletters and bulletins.

What you will need

To complete this form you will need to know:

• The full name of the foreign trust - or other identifying particulars
• Trustee details
• Settlor details
• Who has been appointed as an agent for the purposes of making disclosures and keeping records

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After you finish

Please print, complete and sign the IR607 and post to:

International Revenue Strategy
Compliance Planning and Development
Inland Revenue Department
PO Box 2198
Wellington 6140

List of postal addresses for Inland Revenue >