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Australia
1995 Agreement
| Text: | PDF (157KB)
Word (117KB) |
| Status: | In force |
| Signed: | 27 January 1995 |
| In force: | 30 March 1995 |
| Effective: | In New Zealand: Income subject to withholding tax, from 1 April 1995; other provisions, from income year beginning 1 April 1995.
In Australia: Fringe benefits and income subject to withholding tax, from 1 April 1995; other provisions, from year of income beginning 1 July 1995. (refer Article 28) |
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| Legislation: | Double Taxation Relief (Australia) Order 1995 |
Protocol to the 1995 Agreement
| Text: | PDF (83KB)
Word (46KB) |
| Signed: | 15 November 2005 |
| In force: | 22 January 2007 |
| Effective: | 22 January 2007 - except for Article 4, which inserts new Article 27 (Assistance in Collection of Taxes) into the 1995 Agreement. This will take effect from a later date, to be agreed between Australia and New Zealand.
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| Legislation: | Double Taxaxtion Relief (Australia) Amendment Order 2006 |
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Related information:
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