- This is a notice, made under section 91AAW(4) of the Tax Administration Act 1994, regarding a determination made by the Commissioner of Inland Revenue under section 91AAW(1) of that Act.
- Determination CRS 2018/007 was made on 26 July 2018.
- CRS 2018/007 determines that Foundation North, 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.
- The determination will appear in Inland Revenue’s Tax Information Bulletin, Vol. 30, No. 8, of August 2018, and will also be available on the Inland Revenue website: https://www.ird.govt.nz/technical-tax/determinations.
TONY MORRIS, Customer Segment Lead, Significant Enterprises Customer Segment, Inland Revenue.