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To cancel a New Zealand foreign trust's (NZFT) registration, you must:

  • be the contact trustee or tax agent
  • send us the following documents by email or post.

A signed letter setting out the following details

In the letter, you'll need to include the:

If the NZFT has migrated, you'll also need to provide details of the new trustee, including their:

  • name
  • email address
  • physical address.

Evidence of termination or migration the NZFT

For example, an amending deed.

New Zealand foreign trust annual return - IR900

You'll need to make sure you've filed an annual return for the final part-year in which the trust stopped being an NZFT.

Send us the documents and attachments

You can email the forms and attachments to:

[email protected]

Or, you can post them to:

International Revenue Strategy
Inland Revenue
PO Box 2198
Wellington 6140

Last updated: 28 Feb 2021
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