AEOI Participating Jurisdictions – New Zealand

Determination

New Zealand’s initial list of participating jurisdictions for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

It is anticipated that the list will need to be updated annually, before 1 April each year, primarily to add new jurisdictions to the list, but also if necessary to remove jurisdictions from the list.

Application date

This determination applies for the reporting periods beginning on or after 1 July 2017, and subsequent reporting periods under the CRS applied standard.

Dated at Wellington on the 21st of June 2017.

John Nash
Manager, International Revenue Strategy