ACCOUNTING RESOURCES
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IR1053
Family Trust obligations under the CRS
This guide helps you with the Common Reporting Standard as a reporting NZ financial institution family trust and/or an account holder.
IR1085
FATCA recalcitrant account holder guidance
This guidance is for Reporting New Zealand Financial Institutions (Reporting NZFIs) carrying out Foreign Account Tax Compliance Act (FATCA) due diligence and reporting under New Zealand’s FATCA Inter-Governmental Agreement (IGA) with the United States.
IR1081
FATCA registration guidance notes
These notes help you register for the Foreign Account Tax Compliance Act (FATCA) with IRD.
IR1086
FATCA status of NZ trusts that are not U.S. persons
This guide explains the FATCA status of NZ trusts that are not U.S. persons.
IR1083
FATCA U.S. reportable accounts guidance notes
Use these notes to find out FATCA status if you’re U.S. reportable accounts.
IR900
Foreign trust annual return
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.
IR607A
Foreign trust connected persons schedule
This schedule must be completed by the contact trustee of a foreign trust with one or more New Zealand resident trustees.
IR607
Foreign Trust Registration Form
Use this disclosure form if you administer a foreign trust.
IR900A
Foreign trust settlements and distributions schedule
This schedule must be completed by the contact trustee of a foreign trust with one or more New Zealand resident trustees.