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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

CRS determinations related to excluded entities and accounts

Commissioner determinations for the purposes of the CRS applied standard and Part 11B of the Tax Administration Act 1994 regarding non-reporting financial institutions and excluded accounts.

Determination CRS 2019/015 - CRS applied standard – excluded account determination – A Member’s Account in a Workplace Savings Scheme

Determination CRS 2019/015 – a Member’s Account in a Workplace Savings Scheme is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

Determination CRS 2019/014 - CRS applied standard – excluded account determination – a Member’s Account in the Nestlé New Zealand Pension Fund

Determination CRS 2019/014 – A Member’s Account in the Nestlé New Zealand Pension Fund is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994

Determination CRS 2019/013 - CRS applied standard – excluded account determination – Barristers’ fee accounts maintained by a Reporting NZFI

Determination CRS 2019/013 – A barrister’s fee account maintained by a Reporting NZFI is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

Determination CRS 2019/012 - CRS applied standard – excluded account determination – A Member’s Account in the Asteron Superplan

Determination CRS 2019/012 – A Member’s Account in the Asteron Superplan is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

Determination CRS 2019/011 - CRS applied standard – excluded account determination – A Member’s Account in the Asteron Retirement Savings Plan

Determination CRS 2019/011 – A Member’s Account in the Asteron Retirement Savings Plan is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994

Determination CRS 2019/010 - Community trust – Non-reporting financial institution determination

Determination CRS 2019/010 - A type of Community Trust, that comes within the scope of this determination, is a non-reporting financial institution for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

Determination CRS 2019/009 - excluded account determination for i-Select Superannuation Scheme ROPS member’s account.

Determination CRS 2019/009 – A member’s ROPS account in the i-Select scheme is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

Determination CRS 2018/008f - excluded account determination - a Member’s Account in the Suncorp New Zealand Superannuation Scheme

A Member’s Account in the Suncorp New Zealand Superannuation Scheme is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994

Determination CRS 2018/008e - excluded account determination - a Member’s Account in the Commercial Union General Insurance Staff Pension Scheme

A Member’s Account in the Commercial Union General Insurance Staff Pension Scheme is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994

Determination CRS 2018/008d - excluded account determination - a Member’s Account in the Colgate-Palmolive Limited Superannuation Plan

A Member’s Account in the Colgate-Palmolive Limited Superannuation Plan (the Scheme) is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

Determination CRS 2018/008c - excluded account determination - a Member’s Account in the Bank of New Zealand Officers’ Provident Association

A Member’s Account in the Bank of New Zealand Officers’ Provident Association is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

Determination CRS 2018/008b - excluded account determination - a Scheme Member’s Account in the NZAA Retirement Scheme

A Member’s Account in the NZAA Retirement Scheme is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

Determination CRS 2018/008a - excluded account determination - retirement and workplace savings scheme account of the Unisys New Zealand Employees’ Retirement Income Fund

A Member’s Account in the Unisys New Zealand Employees’ Retirement Income Fund is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

Determination CRS 2018/007 – Foundation North

Determination CRS 2018/007 – Foundation North is a non-reporting financial institution for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994

Determination CRS 2018/006 – share purchase scheme account maintained by CRS Nominees Limited is an excluded account

Determination CRS 2018/006 – share purchase scheme account maintained by CRS Nominees Limited is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994

Determination CRS 2017/005 - excluded account determination – employee's account in a share purchase scheme (referred to in sections DC 12-DC 15 Income Tax Act 2007)

Determination CRS 2017/005 - A financial account held by an employee in a share purchase scheme that is referred to in sections DC 12-DC 15 of the Income Tax Act 2007 is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.

Determination CRS 2017/004 – excluded account determination – a Whai Rawa Unit Trust Fund member’s account

CRS 2017/004 (22 Jun 2017) determines that a Whai Rawa Unit Trust Fund member's account is excluded for the purposes of the Common Reporting Standard requirements.

Determination CRS 2017/003 – excluded account determination - dormant accounts

CRS 2017/003 (22 Jun 2017) determines that a dormant account is an excluded account for the purposes of the Common Reporting Standard requirements.

Determination CRS 2017/002 – KiwiSaver scheme (non-reporting financial institution)

CRS 2017/002 (1 Jul 2017) determines that a KiwiSaver scheme is a non-reporting financial institution for the purposes of the Common Reporting Standard requirements.

Determination CRS 2017/001 – Member's account in a KiwiSaver scheme (excluded account)

CRS 2017/001 (16 May 2017) determines that a KiwiSaver scheme member's account is an excluded account for the purposes of the Common Reporting Standard requirements.