These regulations add Armenia, Jordan, Rwanda, Senegal, and Tunisia as reportable jurisdictions for reporting periods beginning on or after Apr. 1, 2024.
The published regulations come into force on Mar. 31, 2025.
On Feb. 29, NZ GVT gazetted tax administration amendment regs.
Principal regulations prescribe overseas territories to be reportable jurisdictions.
Namely for purposes of CRS applied standard - the Common standard on reporting and due diligence for financial account information which is part of Standard for automatic exchange of financial account information in tax matters, as it applies in New Zealand.
Reportable jurisdictions are territories to which NZ Tax may provide certain data about non-residents that is reported by it by financial institutions, per CRS applied standard.
Effectiveness
These amendments come into force on Mar. 31, 2024.
These regulations add Armenia, Jordan, Rwanda, Senegal, and Tunisia as reportable jurisdictions for reporting periods beginning on or after Apr. 1, 2024.
The published regulations come into force on Mar. 31, 2025.
Regulators
NZ GVT
Entity Types
Auditor; CNSM; Corp
Reference
OG, Reg 2025/15, 2/27/2025; OG 2/29/2024; Reg 2024/17, 2/26/2024; Tax administration (reportable jurisdictions for application of CRS standard) regulations 2017; Administration (reportable jurisdictions for application of CRS standard) amendment regulations 2024; Tax administration (reportable jurisdictions for application of CRS standard) amendment regulations 2025;
