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CRS: Due diligence and reporting obligations IR1049
This factsheet explains the high-level due diligence and reporting obligations for Reporting New Zealand Financial Institutions under the Common Reporting Standards (CRS).
Find out about:
- conducting due diligence on financial accounts
- collecting the prescribed information about foreign tax residents and relevant accounts, and
- reporting this information annually to us by 30 June.
PDF | 108kb | 2 pages | Published August 2017
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