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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

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International

This page contains links to guidelines and reports, including the Intergovernmental Agreement and Memorandum of Understanding, that are available for download or print.

Intergovernmental Agreement and Memorandum of Understanding with the United States

All documents are in PDF and available for download or print from the links below.

Agreement between the Government of New Zealand and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA (PDF 822KB) Download guide
Memorandum of Understanding (PDF 80KB) Download guide
FATCA Intergovernmental Agreement Update - Additional Terms (PDF 79KB) Download guide
Competent Authority Arrangement between the Competent Authorities of the United States of America and New Zealand (PDF 683KB) Download guide
Competent Authority Arrangement for Trusts between the United States of America and New Zealand (PDF 113KB) Download guide


Guidance for financial institutions

All documents are in PDF and available for download or print from the links below.

FATCA - registration and reporting user guide 2018 (PDF 2MB) Download guide
FATCA registration guidance notes IR1081 2017 (PDF 236KB) Download guide
FATCA due diligence guidance notes IR1082 2017 (PDF 238KB) Download guide
FATCA U.S. reportable accounts guidance notes IR1083 2017 (PDF 179KB) Download guide
Application of Foreign Account Tax Compliance Act (FATCA) Collective investment vehicles guidance notes IR1084 2017 (PDF 98KB) Download guide
FATCA recalcitrant account holder guidance IR1085 2017 (PDF 59KB) Download guide
United States Internal Revenue Service - Notice 2017-46 - Reporting Taxpayer Identification Numbers and Dates of Birth by financial institutions (PDF 59KB) Download guide
Provision of US TINs IR1090 2018 (PDF 111KB) Download guide
FATCA status of NZ trusts that are not U.S. persons IR1086 2017 (PDF 85KB) Download guide
Trusts guidance notes IR1087 2018 (PDF 190KB) Download guide
Foreign Account Tax Compliance Act validations - updated draft 2018 (PDF 84KB) Download guide


See the glossary of FATCA terms:

FATCA glossary

Last updated: 28 Apr 2021
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