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Common Reporting Standard (CRS) applied standard for the Automatic Exchange of Information

The Commissioner may determine certain matters for the purposes of the CRS applied standard and Part 11B of the Tax Administration Act 1994: Participating jurisdictions, Suspension of reportable jurisdictions; and Non-reporting financial institutions and excluded accounts.

CRS determinations related to excluded entities and accounts

Commissioner determinations for the purposes of the CRS applied standard and Part 11B of the Tax Administration Act 1994 regarding non-reporting financial institutions and excluded accounts.

AEOI Participating Jurisdictions - New Zealand

Commissioner determinations for the purposes of the CRS applied standard and Part 11B of the Tax Administration Act 1994 regarding Participating overseas jurisdictions that have an agreement with New Zealand under which they will provide us with CRS information.