Guidance on the Common Reporting Standard for automatic exchange of information
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Guidance on the Common Reporting Standard for automatic exchange of information
Form Number: IR1048 / Form Code: IR1048
About this resource
This guide explains the Common Reporting Standard as it applies to New Zealand reporting financial institutions.
How to use it
Use the guide to classify entities and financial accounts, identify account holders and controlling persons, complete due diligence and report prescribed information. Check current Inland Revenue guidance for later changes.
Related forms and guides
- Automatic exchange of information (IR1033)
- CRS due diligence and reporting obligations (IR1049)
- DIMS providers, custodians and the CRS (IR1055)
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