{"Term":"Pre-existing account","Definition":"\u003cp\u003eA financial account with a Reporting New Zealand financial institution held on either of the following dates. \u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003e30 June 2017, or\n    \u003c/li\u003e\n    \u003cli\u003e31 March 2026 for accounts that became financial accounts solely because of the CRS amendments effective from that date.\n    \u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eFor more information, see the IR1048B guide.\u003c/p\u003e\n\u003cp\u003e\u003ca href=\"/sitecore/service/notfound.aspx?item=web%3a%7b77675C2A-373B-4531-A558-65BC455F4478%7d%40en\" class=\"quick-links-topic\"\u003eImportant documents for CRS\u003c/a\u003e\u003c/p\u003e","TeReoTerm":"","TeReoDefinition":""}