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AE 25/01
Issued
19 Mar 2025
Start
01 Apr 2025

Participating jurisdictions for the CRS applied standard

The Commissioner determined this list of Participating Jurisdictions effective from 1 April 2025. Since the last update in 2024, Armenia, Jordan, Rwanda, Senegal, and Tunisia 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 Information Bulletin - Vol 37 No 4, May 2025

Tax Administration Act 1994: s 91AAU