{"Term":"Minimum standards for financial statements","Definition":"\u003cp\u003eWhen providing us with a New Zealand foreign trust\u0027s financial statements, they must comply with minimum standards. These are set out in the Tax Administration (Financial Statements Foreign Trusts) Order 2017.\u003c/p\u003e\n\u003cp\u003e\u003ca href=\"/international-tax/foreign-exemption-trusts/guidance/minimum-standards-financial-statements\" class=\"quick-links-topic\"\u003eMinimum standards for financial statements\u003c/a\u003e\u003c/p\u003e","TeReoTerm":"","TeReoDefinition":""}