{"Term":"New Zealand foreign trust","Definition":"\u003cp\u003eA trust that meets the definition of a foreign exemption trust in an income year.\u003c/p\u003e\n\u003cp\u003e\u003ca href=\"https://www.ird.govt.nz/international-tax/foreign-exemption-trusts\" class=\"quick-links-topic\"\u003eForeign exemption trusts\u003c/a\u003e\u003c/p\u003e","TeReoTerm":"","TeReoDefinition":""}