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Inland Revenue

Tax Policy


1986 agreement

Status: In force
Signed: 19 September 1986
In force: 26 September 1988
Effective: In New Zealand: From the income year beginning 1 April 1989.
In Ireland: Income tax and capital gains tax, from year of assessment beginning 6 April 1989; corporation tax, from any financial year beginning 1 January 1989.
Refer to Article 29 of the agreement.
Legislation: Double Taxation Relief (Ireland) Order 1988 (New Zealand Legislation website)

Note: removed link to national interest analysis on 20 December 2018 as this refers to the wrong jurisdiction.