About this resource

This factsheet introduces New Zealand’s automatic exchange of financial account information rules, including CRS and FATCA obligations.

How to use it

Use it to understand when financial accounts, account holders or controlling persons may need to be identified and reported. Financial institutions should apply the current due diligence and record-keeping requirements.

Related forms and guides

• Common Reporting Standard guidance (IR1048)
• CRS due diligence and reporting obligations (IR1049)
• DIMS providers, custodians and the CRS (IR1055)

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