Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Regulations 2017

Reprint as at 28 March 2019

Coat of Arms of New Zealand

Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Regulations 2017

(LI 2017/122)

Rt Hon Dame Sian Elias, Administrator of the Government

Order in Council

At Wellington this 6th day of June 2017

Present:
Her Excellency the Administrator of the Government in Council

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

These regulations are administered by the Inland Revenue Department.

These regulations are made under section 226D of the Tax Administration Act 1994 on the advice and with the consent of the Executive Council.

Regulations

1 Title

These regulations are the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Regulations 2017.

2 Commencement

These regulations come into force on 1 July 2017.

3 Reportable jurisdictions

(1)

Each territory listed in the Schedule is a reportable jurisdiction for the purposes of the CRS applied standard.

(2)

If a territory is listed without a date next to it, the territory is a reportable jurisdiction for each reporting period that begins on or after 1 July 2017.

(3)

If a territory is listed with a date next to it, the territory is a reportable jurisdiction for each reporting period that begins on or after that date.

Regulation 3(2): inserted, on 29 March 2018, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2018 (LI 2018/27).

Regulation 3(3): inserted, on 29 March 2018, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2018 (LI 2018/27).

Schedule Territories that are reportable jurisdictions

r 3

Andorra

Antigua and Barbuda (1 April 2018)

Argentina

Aruba (1 April 2018)

Australia

Austria

Azerbaijan (1 April 2018)

Barbados (1 April 2018)

Belgium

Belize (1 April 2018)

Brazil

Brunei Darussalam (1 April 2018)

Bulgaria

Canada

Chile

China

Colombia

Cook Islands (1 April 2018)

Costa Rica (1 April 2018)

Croatia

Curaçao (1 April 2018)

Cyprus (1 April 2018)

Czech Republic

Denmark

Dominica (1 April 2018)

Estonia

Faroe Islands

Finland

France

Germany

Ghana (1 April 2018)

Gibraltar

Greece

Greenland

Grenada (1 April 2018)

Guernsey

Hong Kong (China)

Hungary

Iceland

India

Indonesia

Ireland

Isle of Man

Israel

Italy

Japan

Jersey

Korea

Latvia

Lebanon (1 April 2018)

Liechtenstein

Lithuania

Luxembourg

Macao (1 April 2018)

Malaysia

Malta

Mauritius

Mexico

Monaco

Montserrat (1 April 2018)

Netherlands

Nigeria (1 April 2018)

Niue (1 April 2018)

Norway

Pakistan (1 April 2018)

Panama (1 April 2018)

Poland

Portugal

Romania (1 April 2018)

Russian Federation

Saint Kitts and Nevis (1 April 2018)

Saint Lucia (1 April 2018)

Saint Vincent and the Grenadines (1 April 2018)

Samoa (1 April 2018)

San Marino

Saudi Arabia

Seychelles

Singapore

Sint Maarten (1 April 2018)

Slovak Republic

Slovenia

South Africa

Spain

Sweden

Switzerland (1 April 2018)

Trinidad and Tobago (1 April 2018)

Turkey (1 April 2018)

United Kingdom

Uruguay

Vanuatu (1 April 2018)

Schedule: amended, on 28 March 2019, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2019 (LI 2019/34).

Schedule: amended, on 29 March 2018, by regulation 5 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2018 (LI 2018/27).

Michael Webster,
Clerk of the Executive Council.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 8 June 2017.

Reprints notes
1 General

This is a reprint of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Regulations 2017 that incorporates all the amendments to those regulations as at the date of the last amendment to them.

2 Legal status

Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.

3 Editorial and format changes

Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012. See also http://www.pco.parliament.govt.nz/editorial-conventions/.