taxpolicy.ird.govt.nz/news/2017-02-15-business-tax-bill-passes#statement
www.treasury.govt.nz/publications/reviews-consultation/foreign-trust-disclosure-rules
www.legislation.govt.nz/bill/government/2016/0149/latest/DLM6912415.html
taxpolicy.ird.govt.nz/publications/2017-sr-foreign-trusts/overview