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Double Taxation Relief and Exchange of Information Arrangements
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All Agreement (on country / region basis)
New Zealand
 - New Zealand |
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|
Nature
|
Comprehensive Double Taxation Agreement
|
Air Services Income Agreement
|
Shipping Income Agreement
|
|
|---|---|---|---|---|
|
Date of Signature
of Agreement |
28.06.2017
(2nd Protocol) |
01.12.2010
|
20.07.1996
24.07.1996 |
|
|
Date of S49 Order
|
03.10.2017
|
03.05.2011
|
10.09.1996
|
|
|
Date of Entry into Force
|
09.08.2018
|
09.11.2011
|
12.11.1996
|
|
|
Effective From
|
09.08.2018
|
Year of Assessment
2012/2013 |
Year of Assessment
1996/1997 |
|
|
IRO Sub-legislation
Reference |
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| Reciprocal Exemption under S23B(4A) (effective from) |
Year of Assessment 1998/1999 |
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