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Inland Revenue

Tax Policy

PUBLISHED 29 March 2017

AEOI - Call for submissions on reportable jurisdictions

As part of implementing the Common Reporting Standard (CRS) for Automatic Exchange of Financial Account Information in Tax Matters (commonly referred to as AEOI), New Zealand is required to publish a list of jurisdictions that Inland Revenue will exchange CRS information with.

The start date for CRS obligations in New Zealand is 1 July 2017. In anticipation of that, Inland Revenue is planning to publish its initial list of reportable jurisdictions by the end of May. This list will be confirmed by an Order in Council.

The Government is interested in public views on any jurisdictions that should not be included on New Zealand’s list of reportable jurisdictions. For more information see Request for submissions – reportable jurisdictions. Please send submissions to [email protected] by 14 April 2017.