If a New Zealand Foreign Trust (NZFT) is to be terminated or migrated after registration, the contact trustee must provide the following documents.
A signed letter setting out the following details
In the letter, you'll need to include the:
- name of the NZFT
- trust's NZFT number
- name of the contact trustee
- date of termination or migration.
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
For example, an amending deed.
Foreign trust annual return - IR900
You'll need to complete the IR900 to the date of termination or migration.
Send us the documents and attachments
You can email the forms and attachments to:
Alternatively, you can post them to:
International Revenue Strategy
Inland Revenue
PO Box 2198
Wellington 6140
