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Common Reporting Standard (CRS) applied standard for the Automatic Exchange of Information

The Commissioner may determine certain matters for the purposes of the CRS applied standard and Part 11B of the Tax Administration Act 1994: Participating jurisdictions, Suspension of reportable jurisdictions; and Non-reporting financial institutions and excluded accounts.

Determination CRS 2018/006 – share purchase scheme account maintained by CRS Nominees Limited is an excluded account

Determination CRS 2018/006 – share purchase scheme account maintained by CRS Nominees Limited is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994

Determination CRS 2017/005 - excluded account determination – employee's account in a share purchase scheme (referred to in sections DC 12-DC 15 Income Tax Act 2007)

Determination CRS 2017/005 - A financial account held by an employee in a share purchase scheme that is referred to in sections DC 12-DC 15 of the Income Tax Act 2007 is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

AEOI Participating Jurisdictions – New Zealand

New Zealand’s initial list of participating jurisdictions for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

Determination CRS 2017/004 – excluded account determination – a Whai Rawa Unit Trust Fund member’s account

CRS 2017/004 (22 Jun 2017) determines that a Whai Rawa Unit Trust Fund member's account is excluded for the purposes of the Common Reporting Standard requirements.

Determination CRS 2017/003 – excluded account determination - dormant accounts

CRS 2017/003 (22 Jun 2017) determines that a dormant account is an excluded account for the purposes of the Common Reporting Standard requirements.

Determination CRS 2017/002 – KiwiSaver scheme (non-reporting financial institution)

CRS 2017/002 (1 Jul 2017) determines that a KiwiSaver scheme is a non-reporting financial institution for the purposes of the Common Reporting Standard requirements.

Determination CRS 2017/001 – Member's account in a KiwiSaver scheme (excluded account)

CRS 2017/001 (16 May 2017) determines that a KiwiSaver scheme member's account is an excluded account for the purposes of the Common Reporting Standard requirements.