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Is the entity a Reporting NZFI under CRS? (IR1050)

This factsheet is a high-level summary about how to work out if your entity is a Reporting New Zealand Financial Institution under the Common Reporting Standard (CRS).

Find out about entities as:

  • a New Zealand financial institution for CRS purposes
  • an active or passive non-financial entity (NFE)
  • a non-reporting financial institution.

Examples of entities

Your entity can include companies, trusts and partnerships.