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Family trust obligations under the CRS IR1053
You may have family trust obligations under the Common Reporting Standard (CRS) and need to provide information about your family trust as:
- a Reporting New Zealand Financial Institution family trust (NZFI), and/or
- an account holder.
This guide is a high-level summary to help you determine if, what and when to provide information. It covers:
- is a family trust a reporting NZFI
- managed investment entities
- non-reporting Financial Institutions
- trustee documented trusts
- equity and debt interest account holders
- due diligence, information collection and reporting
- penalties.
PDF | 572kb | 14 pages | Published January 2018
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