Family trust obligations under the CRS
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Family trust obligations under the CRS
Form Number: IR1053 / Form Code: IR1053
About this guide
IR1053 is a high-level guide for family trusts that may need to provide information as a Reporting New Zealand Financial Institution and/or an account holder.
What it covers
The guide covers classification, due diligence, collecting information, reporting and record obligations. It is not intended for unit trusts, charitable trusts or foreign trusts.
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