New Zealand: Agreements
The comprehensive agreement (SI 1984/365) entered into force on 16 March 1984 and has effect
- In the United Kingdom for
i) Income Tax from 1984-85,
ii) Capital Gains Tax from 1984-85,
iii) Corporation Tax from 1 April 1984,
iv) Petroleum Revenue Tax from 1 January 1984.
- In New Zealand for any Income Tax year beginning on or after 1 April 1984.
- An amending agreement (SI 2004/1274) has effect from various dates, depending on the nature of the income or capital gain. Refer to the particular Articles, as amended, to determine the position.
- An amending protocol (SI 2008/1793), extending the Exchange of information Article and introducing an Assistance in the collection of taxes Article entered into force on 28 August 2008 and has effect from that date.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/new-zealand-tax-treaties