About this Guide

This guide helps you with the Common Reporting Standard as a reporting NZ financial institution family trust and/or an account holder.

When to use this guide

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 FIs
• trustee documented trust
• equity interest account holders
• debt interest account holders
• due diligence
• information collection
• reporting
• penalties

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