Automatic Exchange of Information – Excluded entities and accounts lists – Additional submissions

Download the PDF

Inland Revenue Department

Superannuation Schemes and Workplace Savings Schemes:

Superannuation schemes and Workplace savings schemes (collectively “schemes”) have substantially similar characteristics to those described under the Broad Participation Retirement Funds, however key differences lie in the contribution/taxation requirements listed for Broad Participation Funds.

We set out below the Broad Participation Retirement Fund requirements (CRS Section VIII B (5)) that are not fully met alongside characteristics of schemes that are considered to result in these funds presenting a low risk of being used to evade tax.

Where the characteristics of Superannuation schemes and Workplace savings schemes differ these will be set out separately, otherwise references to schemes incorporates both.

Download the PDF