Notice of Participating Jurisdictions for the Common Reporting Standard (CRS) Applied Standard and Requirements under Part 11B of the Tax Administration Act 1994

Notice Type: Departmental
Notice Title: Notice of Participating Jurisdictions for the Common Reporting Standard (CRS) Applied Standard and Requirements under Part 11B of the Tax Administration Act 1994

This is a notice, made under Part 11B of the Tax Administration Act 1994, regarding a determination made by the Commissioner of Inland Revenue under section 91AAU of that Act.
The determination was made on 28 March 2018 and will apply to CRS reporting periods beginning on or after 1 April 2018.
The determination will appear in Inland Revenue’s Tax Information Bulletin, Vol. 30, No. 4, of May 2018, and will also be available on the Inland Revenue website, www.ird.govt.nz/technical-tax/determinations.

JOHN NASH, Manager, International Revenue Strategy, Inland Revenue.