On August 2, 2016 we already reported that the New Zealand Inland Revenue updated its webpage dedicated to the implementation of the Automatic Exchange of Information. On August 2, 2016 the New Zealand Inland Revenue published a so-called factsheet. In the factsheet it was announced that in August 2016 the legislation would be introduced into Parliament.

Last week the legislation for the Implementation of the Automatic Exchange of Information was introduced into the New Zealand Parliament. The legislation is part of the Taxation (Business Tax, Exchange of Information and Remedial Matters) Bill.

Click here to be forwarded to the Taxation (Business Tax, Exchange of Information and Remedial Matters) Bill as available on the website of the New Zealand Parliamentary Counsel Office, which will open in a new window.

Click here to be forwarded to our Article of August 2, 2016 which contains a link to the factsheet as released by the New Zealand Inland Revenue on July 28, 2016.

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