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Inland Revenue

Tax Policy

PUBLISHED 23 July 2004

South Africa DTA, new UK protocol in force

New Zealand's double tax agreement with South Africa came into force today. For withholding taxes, the new agreement will apply with effect from 1 September 2004 in both countries. For all other taxes, it will apply from income years beginning 1 April 2005 in New Zealand and 1 January 2005 in South Africa.

The updated protocol to our 21-year-old double tax agreement with the United Kingdom also came into force today. It will apply from various dates from 4 November 2003, when the agreement was signed.

For more information see our earlier news item, "South Africa DTA in force soon". For the text of the DTA and updated protocol see