Participating Jurisdictions

Under the Common Reporting Standard (CRS), Australia has agreed to exchange foreign tax resident account information with other countries. 

The identification of foreign tax residents for this reporting requires that we consider whether an account holder is located in a country that is not participating in CRS (accounts held by other Financial Institutions). The Australian Taxation Office (ATO) has published a list of countries that it considers to be participating in CRS, including a number of countries who have committed to CRS and can be treated as participating. This list is published in ATO CRS Guidance and these countries are listed below.

A-C

D-J

K-Q

R-Z

Andorra

Denmark

Kuwait

Romania

Anguilla

Estonia

Latvia

Russia

Antigua & Barbuda

Faroe Islands

Lebanon

Saint Kitts & Nevis

Argentina

Finland

Liechtenstein

Saint Lucia

Aruba

France

Lithuania

Saint Vincent & The Grenadines

Austria

Germany

Luxembourg

Samoa

Azerbaijan

Gibraltar

Macao

San Marino

Bahamas

Greece

Malaysia

Saudi Arabia

Bahrain

Greenland

Malta

Seychelles

Barbados

Guernsey

Marshall Islands

Singapore

Belgium

Hong Kong

Mauritius

Sint Maarten

Belize

Hungary

Mexico

Slovak Republic

Bermuda

Iceland

Monaco

Slovenia

Brazil

India

Montserrat

South Africa

British Virgin Islands

Indonesia

Nauru

South Korea

Bulgaria

Ireland

Netherlands

Spain

Canada

Isle of Man

New Zealand

Sweden

Cayman Islands

Israel

Norway

Switzerland

Chile

Italy

Pakistan

Turks & Caicos

China

Japan

Panama

United Kingdom

Colombia

Jersey

Poland

Uruguay

Cook Islands

 

Portugal

Vanuatu

Costa Rica

 

Qatar

 

Croatia

 

 

 

Curacao

 

 

 

Cyprus

 

 

 

Czech Republic

 

 

 

 


This is general information regarding foreign tax resident reporting and not to be considered legal advice. If you have questions about your tax residency status, it is recommended that you contact the ATO, the tax authority of your country of residence, or seek advice from a tax agent or adviser.