Ngā tuhinga hira mō CRS Important documents for CRS

CRS guide - IR1048 and IR1048B

For reporting periods from 1 April 2026, use the IR1048B.

For reporting periods ended 31 March 2026 and earlier, use the IR1048.

Other popular guidance

Trusts and corporate trustees guidance

DIMS and super schemes guidance

OECD guidance and reports

Read more on the OECD website.

You will find the list of CRS Multilateral Competent Authority Agreement (MCAA) signatories within the OECD website.

Automatic exchange of information (AEOI) implementation portal (oecd.org)

International standards on tax transparency (oecd.org) 

Tax identification numbers (oecd.org)

Standard for Automatic Exchange of Financial Account Information in Tax Matters (oecd.org) 

Standard for Automatic Exchange of Financial Information in Tax Matters: Implementation Handbook, Second Edition (oecd.org) 

OECD Better policies for better lives - CRS-related frequently asked questions (oecd.org) 

New Zealand legislation

Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (legislation.govt.nz)

Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures) Act 2025 (legislation.govt.nz)

Legislation commentary

Read our technical commentary on the New Zealand legislation in our Tax information bulletins (TIBs).

Volume 29 No 4: TIB - May 2017 (pages 11 to 24) (taxtechnical.govt.nz)

Volume 37 No 5: TIB - June 2025 (pages 35 to 37) (taxtechnical.govt.nz)