This table contains key dates for New Zealand financial institutions.
| Date | Action |
|---|---|
| 2 June 2014 | IRS published their first list of registered financial institutions. |
| 12 June 2014 | IGA signed between US and New Zealand. |
| 1 July 2014 | Financial institutions start collecting FATCA data, to be reported to us in accordance with IGA and New Zealand domestic legislation. |
| 31 December 2014 | The US Treasury gave NZFIs until 31 December 2014 to register and obtain a Global Intermediary Identification Number (GIIN) with the IRS. |
| 1 April 2015 to 30 June 2015 | New Zealand Financial Institutions provided FATCA information to us, for the first reporting period. |
| 30 September 2015 | Final date we sent FATCA information to the IRS for the period ended 31 March 2015, the first reporting period. |
| 1 April to 30 June | Annual cycle for Reporting NZFIs submitting their FATCA information to Inland Revenue for the previous reporting period ended 31 March. Final date to submit is 30 June. |
| 30 September | Annual final date for us to send FATCA information to the IRS for the period ended 31 March. |