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Inland Revenue

Tax Policy

Special report
Published 11 March 2022

Special report on the Tax Administration (Financial Statements—Domestic Trusts) Order 2022

This special report provides early information about the Tax Administration (Financial Statements—Domestic Trusts) Order 2022, which comes into force on 31 March 2022.

The order applies to:

  • trustees of trusts that are required to file annual returns that comply with section 59BA(2) of the Tax Administration Act 1994, and
  • to income years that end on or after 31 March 2022.

Coverage of the order will be published in an upcoming edition of the Tax Information Bulletin.