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Te kaipupuri tūnga mātāmua Key office holder


An entity can apply to be an intermediary. When they apply, their key office holders must provide us a statutory declaration.

Key office holders are:

  • shareholders of closely held companies
  • partners of partnerships
  • members of unincorporated bodies
  • tax managers, chief financial or executive officers and directors of body corporates (other than closely held companies).

Each key office holder must provide a statutory declaration when the entity applies.