AEOI)¶


Code	`REP-011`
Domain	Regulatory Reporting
Owner	Chief Financial Officer
Status	Draft
Applicability	Platform
Jurisdiction	NZ + AU
Business domain	BD08
Review date	2027-04-08

Regulations: FATCA · CRS / AEOI ¶

Purpose¶

Govern the platform's obligations to report customer account and payment information to tax authorities under FATCA, the Common Reporting Standard (CRS), and the OECD Automatic Exchange of Information (AEOI) framework.

Scope¶

All customer accounts held by US persons (FATCA) or tax residents of CRS-participating jurisdictions, and all annual reporting obligations to the IRD (NZ) and ATO (AU).

Policy statements¶

The platform SHALL conduct FATCA due diligence on all new accounts and on existing accounts as required under the NZ-US and AU-US Intergovernmental Agreements (IGAs). US persons identified through due diligence SHALL have their account information reported to IRD or ATO for onward transmission to the IRS.

The platform SHALL conduct CRS due diligence on all new accounts and on existing accounts as required under the OECD CRS. Reportable accounts (accounts held by tax residents of CRS-participating jurisdictions other than NZ or AU) SHALL be reported to IRD or ATO annually.

FATCA and CRS annual reports SHALL be submitted to IRD and ATO by the due dates specified in applicable legislation and guidance. Submissions SHALL be in the prescribed formats.

The platform SHALL maintain self-certification forms for all relevant customers and ensure they are kept current. Where a customer fails to provide a valid self-certification, the platform SHALL apply the default classification required by the applicable rules and document the decision.

FATCA/CRS reporting data SHALL be sourced from the governed data pipeline. Manual adjustments to reporting data SHALL be dual-approved and logged.

The platform SHALL maintain records of FATCA and CRS due diligence, account classifications, and annual reports for a minimum of seven years.

The CCO SHALL maintain oversight of the FATCA/CRS reporting programme and report compliance status to the Board annually.

Satisfying modules¶

Module	Name	Mode	Description
MOD-060	FATCA/CRS/AEOI reporting engine	`AUTO`	Automates FATCA and CRS due diligence workflows, account classification, and annual report preparation and submission to IRD and ATO.

Part of Regulatory Reporting · Governance overview Compiled 2026-05-22 from source/entities/policies/REP-011.yaml