About this resource

This guide explains how FATCA may apply to New Zealand trusts, trustees and beneficiaries.

How to use it

Assess whether the trust is an investment entity or other financial institution, determine its reporting status, and complete applicable due diligence and reporting. Check current FATCA rules before relying on the 2017 guide.

Related forms and guides

• FATCA guidance for collective investment vehicles (IR1084)
• FATCA recalcitrant account holder guidance (IR1085)
• Automatic exchange of information (IR1033)

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