Participating jurisdictions for the CRS applied standard
New Zealand's list of participating jurisdictions made by determination for the purposes of the CRS applied standard (CRS) and requirements under Part 11B of the Tax Administration Act 1994 on the 21st of June 2017 will be amended with effect from the 1st of April 2019.
Determination
New Zealand's list of participating jurisdictions made by determination for the purposes of the CRS applied standard (CRS) and requirements under Part 11B of the Tax Administration Act 1994 will be amended with effect from the 1st of April 2019 as follows:
Jurisdictions to be added to the initial list of participating jurisdictions
| Antigua and Barbuda | Aruba | Azerbaijan | Bahamas |
| Barbados | Chile | Cook Islands | Israel |
| Kuwait | Lebanon | Macao | Malaysia |
| Nauru | Pakistan | Panama | Qatar |
| Saint Kitts and Nevis | Saudi Arabia | Switzerland | United Arab Emirates |
| Vanuatu |
Full list of participating jurisdictions from 1 April 2019
| Anguilla | France | Montserrat |
| Antigua and Barbuda | Germany | Nauru |
| Argentina | Gibraltar | Netherlands |
| Aruba | Greece | New Zealand |
| Australia | Greenland | Norway |
| Austria | Grenada | Pakistan |
| Azerbaijan | Guernsey | Panama |
| Bahamas | Hong Kong | Poland |
| Barbados | Hungary | Portugal |
| Belgium | Iceland | Qatar |
| Belize | India | Romania |
| Bermuda | Indonesia | Russia |
| Brazil | Ireland | Saint Kitts and Nevis |
| British Virgin Islands | Isle of Man | Saint Vincent and the Grenadines |
| Bulgaria | Israel | Samoa |
| Canada | Italy | San Marino |
| Cayman Islands | Japan | Saudi Arabia |
| Chile | Jersey | Seychelles |
| China | Korea | Singapore |
| Colombia | Kuwait | Slovak Republic |
| Cook Islands | Latvia | Slovenia |
| Costa Rica | Lebanon | South Africa |
| Croatia | Liechtenstein | Spain |
| Curaçao | Lithuania | Sweden |
| Cyprus | Luxembourg | Switzerland |
| Czech Republic | Macao | Turks and Caicos Islands |
| Denmark | Malaysia | United Arab Emirates |
| Estonia | Malta | United Kingdom |
| Faroe Islands | Mauritius | Uruguay |
| Finland | Mexico | Vanuatu |
Dated at Wellington on the 18th February 2019
John Nash
Manager, International Revenue Strategy
Inland Revenue