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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Special report
Published 11 March 2022

Special report on the Tax Administration (Financial Statements—Domestic Trusts) Order 2022

This special report provides early information about the Tax Administration (Financial Statements—Domestic Trusts) Order 2022, which comes into force on 31 March 2022.

The order applies to:

  • trustees of trusts that are required to file annual returns that comply with section 59BA(2) of the Tax Administration Act 1994, and
  • to income years that end on or after 31 March 2022.

Coverage of the order will be published in an upcoming edition of the Tax Information Bulletin.

Related Publications

Title Type Date
Reporting requirements for domestic trusts Consultation document October 2021
Minimum standards for financial statements prepared by domestic trusts Regulatory impact assessment March 2022
Reporting requirements for domestic trusts
Type
Consultation document
Date
October 2021
Minimum standards for financial statements prepared by domestic trusts
Type
Regulatory impact assessment
Date
March 2022

Related Consultation

Title Status Date
Reporting requirements for domestic trusts Complete 15 November 2021
Reporting requirements for domestic trusts
Status
Complete
Date
15 November 2021

Related Announcements

Title Date
Feedback sought on reporting requirements for domestic trusts 15 Oct 2021
Minimum standards for financial reporting by domestic trusts 11 Mar 2022
Feedback sought on reporting requirements for domestic trusts
Date
15 Oct 2021
Minimum standards for financial reporting by domestic trusts
Date
11 Mar 2022