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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 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 – A member’s account in the Whai Rawa Unit Trust Fund 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 2017/003 – excluded account determination - dormant accounts

CRS 2017/003 – A dormant account is an excluded account for the period of its dormancy for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994

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

CRS 2017/002 determines that a KiwiSaver scheme, as outlined in the scope of the determination, is a non-reporting financial institution for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

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

CRS 2017/001 determines that a member’s account in a KiwiSaver scheme, as outlined in the scope of the determination, is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.