New Zealand


Feb 17,  2017: New Zealand Revenue issues special report on Automatic Exchange of Financial Account Information in Tax Matters.
FATCA IGA Model Model 1A IGA
FATCA IGA Status Signed and “In Force”
FATCA CAA with the US Y
Treaty Relief under US Chapter 3 Y
US Treaties and TIEAs Y
1st CRS Info Exch 2018
OECD AEoI MCAA Protocol/Amended Convention Signed
CRS Primary Legislation
CRS Secondary Legislation n.a
CRS Guidance
CRS Excluded Financial Accounts
CRS Schema
CRS Approach Wider
ISO 3166 (2 digit alpha) NZ
ISO3166 (3 digit numeric)
Region APAC
Sub Region Australia and New Zealand
Fiscal Year 1 April – 31 March
ISO 4217 Currency Code NZD
About New Zealand




FATCA status of NZ trusts that are not US persons

fatca collective investment vehicles guidance notes -2014 07 30-

fatca due-diligence guidance notes -2014 07 30-

fatca IR user guide v6.2 -2015 10 02-

FATCA recalcitrant account holder guidance notes -2015 05 13-

FATCA US reportable accounts guidance notes -2014 07 30-

fatca registration guidance notes -2014 07 30-


Taxation Business Tax Exchange of Information and Remedial Matters Bill