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Common Reporting Standard (CRS)

Find out about the global CRS for the AEOI. This section provides an overview and is limited to the obligations you may have under New Zealand domestic law.

Automatic Exchange of Information and the Common Reporting Standard

Find out about AEOI under the CRS.

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Account holders and controlling persons

Find out who account holders and controlling persons are and what they need to do.

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Financial institutions

Find out what financial institutions are for CRS purposes and what they need to do.

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Important AEOI and CRS documents

You can find guidelines and reports relating to the AEOI and the CRS here.

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CRS due diligence and reporting requirements for financial institutions

Find out about the CRS due diligence and reporting requirements.

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Key Common Reporting Standard dates

Find out about the key dates for the CRS.

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CRS registration and reporting

Find out how to register with us for the CRS and submit disclosures.

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CRS glossary

Terms used relating to AEOI and the CRS.

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Back to top Date published: 16 May 2017