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NZ regulatory landscape

New Zealand regulatory obligations applicable to a locally incorporated registered bank operating under the Deposit Takers Act 2023 and adjacent legislation.


RBNZ prudential regulation

Banking Supervision Handbook — live BS standards

The Banking Supervision Handbook (BS series) applies to registered banks until the DTA standards take effect on 1 December 2028.

Standard Subject DTA replacement Page
BS1 Statement of Principles — registration & supervision nz-bs1.md
BS2A/BS2B Capital Adequacy Framework (standardised and IRB approaches) DTA Capital Standard nz-bs2a-bs2b.md
BS3B/BS3C Disclosure Statements (general and simplified) DTA Disclosure Standard nz-bs3b-bs3c.md
BS4 Audit Obligations nz-bs4.md
BS8 Connected Exposures Policy DTA Related Party Exposures Standard nz-bs8.md
BS11 Outsourcing Policy DTA Outsourcing Standard nz-bs11.md
BS13 Liquidity Policy (including BS13A Annex) DTA Liquidity Standard nz-bs13.md
BS14 Corporate Governance DTA Governance Standard nz-bs14.md
BS17 Open Bank Resolution Pre-Positioning DTA OBR Standard nz-bs17.md
BS19 High-LVR Residential Mortgage Lending Restrictions DTA Lending Standard nz-bs19.md

Deposit Takers Act 2023 — core standards

The DTA prescribes four core standards. All apply to registered banks. Effective 1 December 2028.

Standard Status Replaces Page
Capital Standard Policy decisions finalised (Aug 2025) BS2A/BS2B nz-dta-capital.md
Liquidity Standard Policy decisions finalised (May 2025) BS13 nz-dta-liquidity.md
Disclosure Standard Draft BS3B/BS3C nz-dta-disclosure.md
Depositor Compensation Scheme (DCS) Standard Draft nz-dta-dcs.md

Deposit Takers Act 2023 — non-core standards

Nine non-core standards. All apply to registered banks unless noted. Effective 1 December 2028.

Standard Status Replaces Notes Page
Governance Standard Published BS14 nz-dta-governance.md
Lending Standard Draft (Tranche 1) BS19 Group 1 & 2 only nz-dta-lending.md
Risk Management Standard Draft (Tranche 2) BS14 (partial) nz-dta-risk-management.md
Operational Resilience Standard Draft (Tranche 3) nz-dta-operational-resilience.md
Related Party Exposures Standard Draft (Tranche 3) BS8 nz-dta-related-party-exposures.md
OBR Pre-positioning Standard Draft (~mid-2026) BS17 Where OBR is in resolution plan nz-dta-obr.md
Outsourcing Standard Draft (Tranche 3) BS11 Large banks (net ext. liabilities > NZD 10bn) nz-dta-outsourcing.md
Restricted Activities Standard Draft (Tranche 2) Applies to all deposit takers nz-dta-restricted-activities.md
Branch Standard Draft (Tranche 1) Branches of overseas banks only nz-dta-branch.md

RBNZ guidance and supplementary standards

Not formal DTA standards but part of the RBNZ supervisory framework and referenced in bank risk policy.

Document Status Page
IRRBB Standard Draft nz-dta-irrbb.md
Technology Risk Standard Draft nz-dta-technology-risk.md
Cyber Resilience Standard Live nz-dta-cyber-resilience.md
FX Risk Management Guidelines Live nz-dta-fx.md
Model Risk Guidance Live nz-dta-model-risk.md
RBNZ Prudential Returns Live nz-rbnz-reporting.md

Financial Markets Authority (FMA)

Regulation Subject Page
Financial Markets Conduct Act 2013 Financial products, licensing, disclosure, fair dealing nz-fmc-act.md
CoFI Act 2022 (Conduct of Financial Institutions) Fair conduct programme, conduct obligations nz-cofi-act.md
CCCFA 2003 (Credit Contracts and Consumer Finance Act) Consumer credit obligations, responsible lending nz-cccfa.md

MBIE — AML/CFT and sanctions

Regulation Subject Page
AML/CFT Act 2009 CDD, transaction monitoring, reporting, AML programme nz-amlcft-act.md
Sanctions legislation (Russia + others) Financial sanctions screening and obligations nz-sanctions-act.md

Privacy and data

Regulation Subject Page
Privacy Act 2020 Privacy principles, data collection, disclosure, breach notification nz-privacy-act.md

Payments

Regulation Subject Page
Payments NZ rules Interchange, direct debit, cheque standards; real-time payment rules nz-payments-nz-rules.md

Corporate and employment

Regulation Subject Page
Companies Act 1993 Corporate structure, directors' duties, shareholder rights nz-companies-act.md
Employment Relations Act 2000 Employment agreements, collective bargaining, personal grievances nz-employment-relations-act.md
Health and Safety at Work Act 2015 Workplace health and safety obligations nz-hswa.md
Protected Disclosures Act 2022 Whistleblower protections nz-protected-disclosures-act.md

Industry codes and standards

Standard Subject Page
NZ Banking Code of Practice Voluntary industry code — customer obligations nz-banking-code.md
FSCL / FSOS Financial disputes resolution scheme membership nz-fscl.md
NZISM NZ Information Security Manual — government ICT security standard nz-ism.md