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IR6 International obligations

You may also need to provide information about a trust to comply with the following international obligations.

The Common Reporting Standard (CRS)

For further information see:

  • IR Guidance on the CRS (IR1048) section 11

  • CRS: Is the Trust a Reporting NZ Financial Institution (IR1052)

  • Family Trust obligations under the CRS (IR1053)

  • or go to

Foreign Account Tax Compliance Act (FATCA)

For further information see:

  • FATCA Trusts Guidance (IR1087)

  • FATCA status of NZ trusts that are not US person (IR1086)

  • go to

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