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Budget 2025 | The Government has introduced changes to Working for Families and KiwiSaver as well as introducing Investment Boost: an immediate tax deduction when acquiring new business assets. Find out more: www.budget.govt.nz

For New Zealand foreign trusts (NZFTs), this section provides some guidance on the:

  • minimum standards for financial statements
  • roles for connected persons
  • ways you can pay NZFT fees.

You'll need to know this information if you're registering an NZFT or submitting its annual returns.

Last updated: 15 Apr 2024
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