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Inland Revenue

Tax Policy

PUBLISHED 10 June 2019

Australia-NZ tax treaty - administrative approach to Article 4(1) of the MLI

The Australian Tax Office and New Zealand Inland Revenue have finalised a practical administrative approach for non-individual dual residents affected by Article 4(1) of the Multilateral Convention (MLI).

Under Article 4(1) of the MLI, which is designed to address tax avoidance arrangements, non-individual taxpayers that are dual residents need to apply to either Competent Authority for a determination of their residency for tax treaty purposes.

Using the administrative approach, eligible taxpayers will not need to make an application for a determination. For information on this approach and the eligibility criteria see Australia and New Zealand’s administrative approach to MLI Article 4(1).

Non-eligible taxpayers still need to submit an application for a determination. For information on the process and information required see Article 4(3) – Competent Authority Determinations.