About this Guide As an accountant you should consider whether you or your clients have obligations under the Common Reporting Standard (CRS).

About this Guide Use this form to apply for a private ruling on a proposed, current, or completed arrangement. Private rulings are binding only in respect of the arrangement identified in them. This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important […]

About this Form The application should be submitted along with a completed Application for Private Ruling – IR713 form and Application for Private Ruling on Transfer Pricing Arrangement – Additional Declaration – IR713A form. When to use this form This declaration is for completion by all taxpayers applying for a ruling on a proposed, current […]

About this Guide Application of Foreign Account Tax Compliance Act (FATCA) to collective investment vehicles guidance notes.

About this Guide Go to our Automatic Exchange of Information – IR1033 factsheet to find out more about your obligations if you hold or control financial accounts.

About this Form To support the new rules, including the expanded information collection powers applying to large multinational groups, we have introduced the Base Erosion and Profit Shifting (BEPS) disclosure. You should complete this if the hybrid and branch mismatch rules, or interest limitation rules, apply to you in income years beginning on or after […]

About this Guide The Common Reporting Standard (CRS) is an Organisation for Economic Co-operation and Development (OECD) initiative to combat global tax evasion. When to use this guide All account holders will be asked to confirm their tax residency status this includes individuals, entities and persons that control financial accounts. All financial institutions have CRS […]

This guide helps you with the Common Reporting Standard as a reporting NZ financial institution family trust and/or an account holder.

To remain eligible for the tax exemption, the contact trustee of the New Zealand Foreign Trust must submit an Foreign trust annual return – IR900 for each return year after registration.

Use this disclosure form if you administer a foreign trust.