taxpolicy.ird.govt.nz/-/media/project/ir/tp/publications/2021/2021-ip-foreign-trust-remedials/2021-ip-foreign-trust-remedials-pdf.pdf
taxpolicy.ird.govt.nz/news/2021/2021-03-02-feedback-sought-foreign-trust-remedials
www.minterellison.co.nz/our-view/increased-tax-disclosure-rules-for-trusts
See also:
bit.ly/3bXxx94
bit.ly/2NUjJV3
bit.ly/3qb8C76
www.wolterskluwer.com/en-nz/expert-insights/trusts-ir-disclosure-and-reporting-requirements