Australia-NZ DTA - Competent authority determinations
New Zealand's new double tax agreement with Australia entered into force on 19 March 2010. For cross-border dividends, the provisions of the agreement will apply to amounts paid or credited from 1 May 2010. Article 10(3)(c) of the agreement provides that a competent authority determination may be made on whether a zero-rate of withholding tax will apply to certain dividend payments. Guidance on how to apply for a competent authority determination is available here.