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Tax Administration Act 1994

Foreign account information-sharing agreements - FATCA agreement

185G: Obligations related to FATCA agreement: registration

You could also call this:

"Following FATCA registration rules"

Illustration for Tax Administration Act 1994

You must follow the registration rules in the FATCA agreement if it applies to you. The agreement says what you need to do to register. You have to comply with these rules as described in the agreement.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6191603.

Topics:
Money and consumer rights > Taxes
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185F: Permitted choices in relation to FATCA agreement, or

"Choices you can make under the FATCA agreement with another country"

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185H: Obligations related to FATCA agreement: due diligence, or

"Following rules to check who we share tax info with"

Part 11BForeign account information-sharing agreements
FATCA agreement

185GObligations related to FATCA agreement: registration

  1. A person, as described in the FATCA agreement (the agreement), is required to comply with the relevant registration requirements described or contemplated in the agreement.

Notes
  • Section 185G: inserted, on , by section 182 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
  • Section 185G heading: amended, on , by section 23(1) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
  • Section 185G: amended, on , by section 23(2) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).