The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

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.

1	Title
2	Commencement
3	Reportable jurisdictions
	Schedule Territories that are reportable jurisdictions
	Gazette Information
	Notes

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

Albania (1 April 2019)

Andorra

Antigua and Barbuda (1 April 2018)

Argentina

Armenia (1 April 2024)

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)

Ecuador (1 April 2019)

Estonia

Faroe Islands

Finland

France

Georgia (1 April 2024)

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

Jamaica (1 April 2023)

Japan

Jersey

Jordan (1 April 2024)

Kazakhstan (1 April 2019)

Kenya (1 April 2024)

Korea

Latvia

Lebanon (1 April 2018)

Liechtenstein

Lithuania

Luxembourg

Macao (1 April 2018)

Malaysia

Maldives (1 April 2019)

Malta

Mauritius

Mexico

Moldova (1 April 2024)

Monaco

Montenegro (1 April 2024)

Montserrat (1 April 2018)

Morocco (1 April 2024)

Netherlands

New Caledonia (1 April 2020)

Nigeria (1 April 2018)

Niue (1 April 2018)

Norway

Oman (1 April 2019)

Pakistan (1 April 2018)

Panama (1 April 2018)

Peru (1 April 2019)

Poland

Portugal

Romania (1 April 2018)

Russian Federation

Rwanda (1 April 2024)

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

Senegal (1 April 2024)

Seychelles

Singapore

Sint Maarten (1 April 2018)

Slovak Republic

Slovenia

South Africa

Spain

Sweden

Switzerland (1 April 2018)

Thailand (1 April 2024)

Trinidad and Tobago (1 April 2018)

Tunisia (1 April 2024)

Turkey (1 April 2018)

Uganda (1 April 2024)

Ukraine (1 April 2024)

United Kingdom

Uruguay

Vanuatu (1 April 2018)

Schedule Albania: inserted, on 26 March 2020, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2020 (LI 2020/23).

Schedule Antigua and Barbuda: inserted, 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 Armenia: inserted, on 31 March 2025, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2025 (SL 2025/15).

Schedule Aruba: inserted, 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 Azerbaijan: inserted, 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 Barbados: inserted, 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 Belize: inserted, 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 Brunei Darussalam: inserted, 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 Cook Islands: inserted, 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 Costa Rica: inserted, 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 Croatia: inserted, on 29 March 2018, by regulation 5 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2018 (LI 2018/27).

Schedule Curaçao: inserted, 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 Cyprus: inserted, 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 Dominica: inserted, 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 Ecuador: inserted, on 26 March 2020, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2020 (LI 2020/23).

Schedule Georgia: inserted, on 31 March 2024, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2024 (SL 2024/17).

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

Schedule Jamaica: inserted, on 31 March 2023, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2023 (SL 2023/21).

Schedule Jordan: inserted, on 31 March 2025, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2025 (SL 2025/15).

Schedule Kazakhstan: inserted, on 26 March 2020, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2020 (LI 2020/23).

Schedule Kenya: inserted, on 31 March 2024, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2024 (SL 2024/17).

Schedule Lebanon: inserted, 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 Macao: inserted, 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 Maldives: inserted, on 26 March 2020, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2020 (LI 2020/23).

Schedule Moldova: inserted, on 31 March 2024, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2024 (SL 2024/17).

Schedule Montenegro: inserted, on 31 March 2024, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2024 (SL 2024/17).

Schedule Montserrat: inserted, 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 Morocco: inserted, on 31 March 2024, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2024 (SL 2024/17).

Schedule New Caledonia: inserted, on 25 March 2021, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2021 (LI 2021/22).

Schedule Nigeria: inserted, 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 Niue: inserted, 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 Oman: inserted, on 26 March 2020, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2020 (LI 2020/23).

Schedule Pakistan: inserted, 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 Panama: inserted, 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 Peru: inserted, on 26 March 2020, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2020 (LI 2020/23).

Schedule Romania: inserted, 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 Rwanda: inserted, on 31 March 2025, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2025 (SL 2025/15).

Schedule Saint Kitts and Nevis: inserted, 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 Saint Lucia: inserted, 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 Saint Vincent and the Grenadines: inserted, 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 Samoa: inserted, 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 Senegal: inserted, on 31 March 2025, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2025 (SL 2025/15).

Schedule Sint Maarten: inserted, 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 Switzerland: inserted, 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 Thailand: inserted, on 31 March 2024, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2024 (SL 2024/17).

Schedule Trinidad and Tobago: inserted, 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 Tunisia: inserted, on 31 March 2025, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2025 (SL 2025/15).

Schedule Turkey: inserted, 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 Uganda: amended, on 31 March 2024, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2024 (SL 2024/17).

Schedule Ukraine: inserted, on 31 March 2024, by regulation 4 of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2024 (SL 2024/17).

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

Michael Webster,
Clerk of the Executive Council.

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 8 June 2017.

Notes

1 General

This is a consolidation of the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Regulations 2017 that incorporates the amendments made to the legislation so that it shows the law as at its stated date.

2 Legal status

A consolidation is taken to correctly state, as at its stated date, the law enacted or made by the legislation consolidated and by the amendments. This presumption applies unless the contrary is shown.

Section 78 of the Legislation Act 2019 provides that this consolidation, published as an electronic version, is an official version. A printed version of legislation that is produced directly from this official electronic version is also an official version.

3 Editorial and format changes

The Parliamentary Counsel Office makes editorial and format changes to consolidations using the powers under subpart 2 of Part 3 of the Legislation Act 2019. See also PCO editorial conventions for consolidations.