1. This is a notice, made under section 91AAW(4) of the Tax Administration Act 1994, regarding two determinations made by the Commissioner of Inland Revenue under section 91AAW(1) of that Act.
2. Determinations CRS 2017/001 and CRS 2017/002 were made on 16 May 2017 and 23 May 2017 respectively.
3. CRS 2017/001 determines that a member’s account in a KiwiSaver scheme, as outlined in the scope of the determination, is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.
4. CRS 2017/002 determines that a KiwiSaver scheme, as outlined in the scope of the determination, is a non-reporting financial institution for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.
5. The determinations will appear in Inland Revenue’s Tax Information Bulletin, Vol. 29, No. 6, of July 2017 and will also be available on the Inland Revenue website: www.ird.govt.nz/technical-tax/determinations.

PATRICK GOGGIN, Group Manager, Investigations and Advice, Inland Revenue.