A signed letter setting out the following details
In the letter, you'll need to include the:
- name of the NZFT
- trust's IRD number
- name of the contact trustee
- date of termination, migration or the date the trust stopped being an NZFT.
If the NZFT has migrated, you'll also need to provide details of the new trustee, including their:
- 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:
Or, you can post them to:
International Revenue Strategy
PO Box 2198