Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698942980160.pdf (New Zealand)
2023/21 Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2023 Cindy Kiro, Governor-General Order in Council At Wellington this 27th day of February 2023 Present: Her Excellency the Governor-General in Council 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 2 3 4 1 2 Title Commencement Principal regulations Schedule amended Contents Regulations Page 1 1 2 2 Title These regulations are the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2023.

Commencement These regulations come into force on 31 March 2023.
1 r 3 3 4 Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Amendment Regulations 2023 2023/21 Principal regulations These regulations amend the Tax Administration (Reportable Jurisdictions for Application of CRS Standard) Regulations 2017.

Schedule amended In the Schedule, insert in its appropriate alphabetical order: Jamaica (1 April 2023) Rachel Hayward, Clerk of the Executive Council.
Explanatory note This note is not part of the regulations, but is intended to indicate their general effect.

These regulations amend the Tax Administration (Reportable Jurisdictions for Appli‐ cation of CRS Standard) Regulations 2017 (the principal regulations) and come into force on 31 March 2023.
The principal regulations prescribe overseas territories to be reportable jurisdictions for the purposes of the CRS applied standard—the Common Standard on Reporting and Due Diligence for Financial Account Information (which is part of the Standard for Automatic Exchange of Financial Account Information in Tax Matters)—as it applies in New Zealand.
Reportable jurisdictions are territories to which the Inland Revenue Department (IRD) may provide certain information about non-residents that is reported to IRD by financial institutions in accordance with the CRS applied stand‐ ard.

These regulations add Jamaica as a reportable jurisdiction for reporting periods begin‐ ning on or after 1 April 2023.

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 2 March 2023.


These regulations are administered by the Inland Revenue Department.

Wellington, New Zealand: Published under the authority of the New Zealand Government—2023 2