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Changes to information already provided 

Resident foreign trustees have obligations to provide updates/corrections to information that has already been provided. Some examples follow.

The details of a person who has already been disclosed on an IR607A form have changed

In this case, an updated IR607A form will need to be provided.

Details of historical settlements are found to be incorrect

In this case, an updated IR900A form will need to be provided.

New persons are granted powers over the trust

In this case, a new IR607A form and a copy of the document that amends or supplements the trust deed to grant this person those powers will need to be provided.

Documents that amend or supplement the trust deed created after application to register

New details/documents must usually be provided within 30 days of the change.


Changes of contact trustee

Where there is to be a change of contact trustee from one resident foreign trustee to another, and the newly proposed contact trustee (who is a New Zealand resident) is not currently a trustee of the trust, both the original and newly proposed trustee have disclosure obligations.

The original contact trustee must inform us of:

  • the anticipated date they will cease to be the contact trustee
  • their email address and physical address after ceasing to be the contact trustee
  • the name, email address and physical residential address of the replacement contact trustee.

The new trustee will need to provide the following information within 30 days of being appointed.

  • An IR607A form recording their full details as trustee and recording the date they were appointed.
  • A copy of the document that amends the trust deed removing the previous trustee and appointing the new trustee (that is, the deed of removal and appointment or functional equivalent).

Where there is a change of contact trustee from one resident foreign trustee to another where both are already trustees, the original contact trustee must inform us of:

  • the anticipated date they will cease to be the contact trustee
  • their email address and physical address after ceasing to be the contact trustee
  • the name, email address and physical residential address of the replacement contact trustee.