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AE 24/01
Issued
18 Jan 2024
Start
01 Apr 2024

Participating jurisdictions for the CRS applied standard 2024

The Commissioner determined this list of Participating Jurisdictions effective from 1 April 2024. Since the last update in 2023, Georgia, Kenya, Maldives, Moldova, Montenegro, Morocco, Thailand, Uganda and Ukraine have been added as Participating Jurisdictions. These are jurisdictions which are able to provide New Zealand with financial account information under the Common Reporting Standard (CRS). The list of participating jurisdictions is important for financial institutions when conducting due diligence in respect of accounts held by passive non-financial entities.

Tax Administration Act 1994: s 91AAU