About this resource

This guide addresses FATCA classification and obligations for collective investment vehicles under New Zealand’s agreement with the United States.

How to use it

Use it to assess entity status, any non-reporting category, due diligence and reporting responsibilities. Check current FATCA and Inland Revenue requirements before relying on the 2017 guide.

Related forms and guides

• FATCA recalcitrant account holder guidance (IR1085)
• Automatic exchange of information (IR1033)
• CRS due diligence and reporting obligations (IR1049)

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