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.