Crypto-Asset Reporting Framework (CARF)

Income tax Dates

MAY 7

AIM instalments are due if you have a March balance date.
MAY 7

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
MAY 28

AIM instalments are due if you file GST monthly and have a March balance date.

All Income tax dates

Find out about the Crypto-Asset Reporting Framework. This section provides an overview and is limited to the obligations you may have under New Zealand domestic law.

Pages in this section

Crypto-Asset Reporting Framework overview New Zealand is adopting the Crypto-Asset Reporting Framework, developed by the OECD, to increase the visibility of activities in the crypto-asset sector.
Due diligence requirements Reporting Crypto-Asset Service Providers must perform due diligence to determine if a crypto-asset user is a reportable user.
Information that must be reported From 1 April 2026, New Zealand-based Reporting Crypto-Asset Service Providers must collect and report information about crypto-asset users operating through them.
How to report information By 30 June following the end of the tax year, Reporting Crypto-Asset Service Providers must report to us in myIR.
Jurisdictions for CARF due diligence and reporting Information about reportable and partner jurisdictions.

Crypto-Asset Reporting Framework (CARF)

Income tax Dates

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