{"Term":"Undocumented account","Definition":"\u003cp\u003eA type of pre-existing individual account where a reporting New Zealand financial institution cannot determine the account holder\u0027s tax residence after carrying out the required CRS due diligence procedures. \u003c/p\u003e\n\u003cp\u003eThis arises where:\n\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003ethe institution\u0027s records contain only a \u0027hold mail\u0027 instruction or an \u0027in-care-of\u0027 address and no other address is identified\n    \u003c/li\u003e\n    \u003cli\u003eno other residence indicia are found\n    \u003c/li\u003e\n    \u003cli\u003ethe institution attempts to obtain a self-certification or documentary evidence of tax residence and those attempts are unsuccessful.\n    \u003c/li\u003e\n\u003c/ul\u003e","TeReoTerm":"","TeReoDefinition":""}