ACCOUNTING RESOURCES
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IR1053
Family trust obligations under the CRS
IR1053 explains a family trust’s CRS obligations as a Reporting NZ Financial Institution and/or an account holder.
IR1084
FATCA guidance for collective investment vehicles
IR1084 explains how FATCA applies to New Zealand collective investment vehicles, their managers and related financial institutions.
IR1085
FATCA recalcitrant account holder guidance
IR1085 explains due diligence and reporting treatment for FATCA recalcitrant accounts when required account-holder information is missing or unreliable.
IR1081
FATCA registration guidance notes
IR1081 explains FATCA entity classification and registration requirements for New Zealand financial institutions.
IR1086
FATCA status of NZ trusts that are not U.S. persons
Use IR1086 to work through the FATCA status of a New Zealand trust that is not a U.S. person.
IR1248
Foreign Income Checklist
An IRD checklist to help organise foreign income information.
IR1247
Foreign income guide
An IRD guide to foreign income and related reporting topics.
