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
Albania	Denmark	Kazakhstan	Romania
Andorra	Dominica	Kemya	Russia
Anguilla	Ecuador	Kuwait	Saint Kitts & Nevis
Antigua & Barbuda	Estonia	Latvia	Saint Lucia
Argentina	Faroe Islands	Lebanon	Saint Vincent & The Grenadines
Aruba	Finland	Liberia	Samoa
Austria	France	Liechtenstein	Saint Lucia
Azerbaijan	Germany	Lithuania	San Marino
Bahamas	Ghana	Luxembourg	Saudi Arabia
Bahrain	Gibraltar	Macao	Seychelles
Barbados	Greece	Malaysia	Singapore
Belgium	Greenland	Maldives	Sint Maarten
Belize	Grenada	Malta	Slovak Republic
Bermuda	Guernsey	Marshall Islands	Slovenia
Brazil	Hong Kong	Mauritius	South Africa
Brunei	Hungary	Mexico	South Korea
British Virgin Islands	Iceland	Monaco	Spain
Bulgaria	India	Morocco	Sweden
Canada	Indonesia	Montserrat	Switzerland
Cayman Islands	Ireland	Nauru	Turkey
Chile	Isle of Man	Netherlands	Turks & Caicos
China	Israel	New Zealand	United Arab Emirates
Columbia	Italy	Nigeria	United Kingdom
Cook Islands	Jamaica	Niue	Uruguay
Costa Rica	Japan	Norway	Vanuatu
Curacao	Jersey	Oman
Cyprus	Italy	Pakistan
Czech Republic	Jamaica	Panama
		Peru
		Poland
		Portugal
		Qatar

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.