Guidance and legislation • New Zealand
AML/CFT Guidance and Legislation.
Direct links to the law, regulator guidance and trusted international sources. Each link includes a short note on what it covers and when it may help.
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New Zealand sources
New Zealand Law and DIA Guidance.
Start with the Act and regulations. DIA and FIU guidance then explain how the rules are applied in practice.
- 01Anti-Money Laundering and Countering Financing of Terrorism Act 2009New Zealand LegislationThe current New Zealand AML/CFT Act. It sets the main legal duties for reporting entities.Useful for: Checking the law on CDD, risk assessments, programmes, reporting, audits and records.Open source
- 02DIA AML/CFT information and guidanceDepartment of Internal AffairsDIA’s current AML/CFT homepage, including guidance for reporting entities and its consolidated supervision role.Useful for: Finding current DIA guidance and the main entry points for New Zealand AML/CFT obligations.Open source
- 03Guide to complying with the AML/CFT ActDepartment of Internal AffairsA short July 2026 guide to the main tasks and deadlines that apply to reporting entities.Useful for: Getting a first view of the risk assessment, programme, CDD, reporting, annual report and audit duties.Open source
- 04AML/CFT reporting entity quick-start guideDepartment of Internal AffairsA one-page starting map for a business that has New Zealand AML/CFT obligations.Useful for: Seeing the first actions and the order in which the main parts of the framework should be set up.Open source
- 05DIA information for businessesDepartment of Internal AffairsThe main DIA index for sector guidance, risk information and compliance material.Useful for: Finding regulator guidance written for your type of business.Open source
- 06DIA AML/CFT guidance suite: July 2026Department of Internal AffairsDIA’s index of the guidance released when it became New Zealand’s sole AML/CFT supervisor.Useful for: Finding the latest guidance on scope, risk, CDD, groups, audits and wire transfers.Open source
- 07AML/CFT risk assessment guidanceDepartment of Internal AffairsThe July 2026 guide to identifying, assessing and documenting the ML/TF risks a business may face.Useful for: Building or reviewing a written business risk assessment.Open source
- 08AML/CFT programme guidance 2026Department of Internal AffairsGuidance on the procedures, policies and controls that must be based on the risk assessment.Useful for: Building, maintaining or reviewing an AML/CFT programme.Open source
- 09Assessing country risk guidanceDepartment of Internal AffairsDIA explains the factors and sources that should be considered when assessing country risk.Useful for: Setting and recording country-risk ratings without relying on one list or score.Open source
- 10New Zealand sector risk assessmentsDepartment of Internal AffairsThe regulator’s current collection of sector-wide threats, vulnerabilities and red flags.Useful for: Informing the sector risks that must be considered in a business risk assessment.Open source
- 11New Zealand National Risk AssessmentNew Zealand Police Financial Intelligence UnitThe March 2025 national view of New Zealand’s money-laundering and terrorism-financing risks.Useful for: Understanding the national risk setting that must inform a reporting entity’s own assessment.Open source
- 12Beneficial ownership guidanceDepartment of Internal AffairsThe July 2026 guide to identifying and verifying the people who own or control a customer.Useful for: Writing and applying CDD steps for beneficial owners.Open source
- 13Customer due diligence for companiesDepartment of Internal AffairsGuidance on the information and verification needed when the customer is a company.Useful for: Designing company CDD forms and checking ownership, control and nominee arrangements.Open source
- 14Customer due diligence for trustsDepartment of Internal AffairsGuidance on identifying and verifying the people connected with a trust.Useful for: Designing trust CDD steps for trustees, settlors, beneficiaries and other controlling people.Open source
- 15Enhanced customer due diligence guidance 2026Department of Internal AffairsDIA’s current guidance on when enhanced CDD is required and what extra work must be done.Useful for: Checking enhanced CDD triggers, source-of-wealth work and source-of-funds work.Open source
- 16Identity Verification Code of Practice 2026Department of Internal AffairsThe code of practice for verifying customer identity from 1 July 2026.Useful for: Checking acceptable identity-verification methods and updating CDD processes.Open source
- 17Suspicious activity and transaction reportsNew Zealand Police Financial Intelligence UnitThe FIU explains suspicious activity reports, prescribed transaction reports and goAML filing.Useful for: Checking reporting grounds, deadlines, escalation and submission steps.Open source
- 18Audit guidance for risk assessments and AML/CFT programmesDepartment of Internal AffairsThe July 2026 guidance on audit timing, independence, scope, evidence and reporting.Useful for: Planning an independent audit or checking whether an audit approach is fit for purpose.Open source
- 19United Nations sanctions applied by New ZealandMinistry of Foreign Affairs and TradeMFAT explains the United Nations sanctions that are given effect under New Zealand law.Useful for: Checking which UN sanctions regimes apply in New Zealand and finding the related legal material.Open source
- 20New Zealand Russia sanctions registerMinistry of Foreign Affairs and TradeThe current register of people, entities, ships and measures covered by New Zealand’s Russia sanctions.Useful for: Checking exposure under the Russia Sanctions Act and regulations.Open source
International sources
Standards, Sanctions and Country-Risk Material.
These sources can support research and risk decisions. They do not replace the law or regulator guidance that applies to your business.
- 01The FATF RecommendationsFinancial Action Task ForceThe global standards that countries use to shape their AML, CFT and proliferation-financing systems.Useful for: Understanding the international basis for risk-based controls, CDD, reporting and supervision.Open source
- 02FATF high-risk and monitored jurisdictionsFinancial Action Task ForceThe current FATF statements on jurisdictions subject to a call for action or increased monitoring.Useful for: Country-risk assessment and enhanced checks. A listing should be read with the relevant local rules.Open source
- 03FATF mutual evaluationsFinancial Action Task ForceDetailed peer reviews of how a country’s AML/CFT system is designed and how well it works.Useful for: Looking beyond a country score to understand the strengths, gaps and effectiveness of its system.Open source
- 04FATF consolidated assessment ratingsFinancial Action Task ForceA comparison table of technical compliance and effectiveness ratings from FATF and regional assessments.Useful for: A quick country comparison before reading the full mutual evaluation report.Open source
- 05Basel AML Index 2025Basel Institute on GovernanceAn independent country-risk index based on 17 public data sources across 177 jurisdictions.Useful for: One input to a country-risk assessment. It should not be used as the only reason for a rating.Open source
- 06KnowYourCountryKnowYourCountryFree country overviews and paid reports that bring together AML, sanctions, corruption and tax information.Useful for: An early country-risk check. Important points should be confirmed against the original official source.Open source
- 07Corruption Perceptions Index 2025Transparency InternationalA comparison of perceived public-sector corruption across 182 countries and territories.Useful for: One corruption-risk indicator. It is not a full country AML risk rating.Open source
- 08United Nations Security Council consolidated sanctions listUnited Nations Security CouncilThe consolidated list of people and entities subject to United Nations Security Council sanctions.Useful for: Checking UN designations. Local sanctions laws and national lists must also be checked.Open source
- 09Wolfsberg Group guidance libraryWolfsberg GroupGuidance, principles and questionnaires written by major global banks for financial-crime risk management.Useful for: Practical ideas for financial institutions. Wolfsberg material is not legislation or regulator guidance.Open source
A note about country risk
Do Not Rely on One List or Score.
FATF lists, the Basel AML Index, KnowYourCountry and the Corruption Perceptions Index measure different things. A sound country-risk decision should use several current sources and record why the final rating was chosen.
Laws, sanctions lists and regulator guidance can change. Use the official links on this page to check the current position.
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