1. 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.
2. Determination CRS 2018/007 was made on 26 July 2018.
3. 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.
4. 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.