About this guide

IR1052 is a trust-specific decision flowchart for checking whether a trust is a financial institution and a Reporting New Zealand Financial Institution for CRS purposes.

How to use it

Follow the yes-or-no pathway, including the managed investment entity and tax-resident trustee tests. Read the notes before deciding the trust’s status.

Related forms and guides

• CRS: Is the entity a Reporting NZ Financial Institution? (IR1050)
• Family trust obligations under the CRS (IR1053)

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