Jurisdictions for DPI due diligence and reporting

Information about reportable and partner jurisdictions, and jurisdictions to report financial identifier information.

Reportable jurisdictions

A reporting platform operator must report active sellers that either:

• are identified as resident in a reportable jurisdiction
• have immovable property located in a reportable jurisdiction.

Partner jurisdictions

A reporting platform operator may rely on a related platform operator to carry out the due diligence procedures when the related platform operator is located in New Zealand or a partner jurisdiction listed below.

Jurisdictions to report financial identifier information

A reporting platform operator only needs to report the financial identifier information for sellers identified in the following reportable jurisdictions.

Information that must be reported