CRS: Is the entity a Reporting NZ Financial Institution?
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CRS: Is the entity a Reporting NZ Financial Institution?
Form Number: IR1050 / Form Code: IR1050
About this guide
IR1050 is a decision flowchart for checking whether an entity is a financial institution and a Reporting New Zealand Financial Institution for Common Reporting Standard (CRS) purposes.
How to use it
Follow the yes-or-no pathway and read the notes before deciding the entity’s status. Trusts should also use the trust-specific flowchart IR1052.
Related forms and guides
- CRS: Is the trust a Reporting NZ Financial Institution? (IR1052)
- Family trust obligations under the CRS (IR1053)
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