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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.