Te kaipupuri tūnga mātāmua Key office holder

An entity can apply to be an intermediary. When they apply, their key office holders must provide us a declaration.

Key office holders are:

• shareholders of closely held companies
• partners of partnerships
• members of unincorporated bodies
• tax managers, chief financial or executive officers and directors of body corporates (other than closely held companies).

Each key office holder must provide a declaration when the entity applies.