Treaties

Agreement with the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

Australian Treaty Series Number[1997] ATS 23
 
Done at Place and Date Melbourne, 01/27/1995
Treaty Status (Australia) No Longer in Force , Also applicable to Christmas, Cocos and Norfolk Islands, Ashmore and Cartier Islands, Heard and McDonald Islands and Coral Sea Islands.
Agreement Type Bilateral
Country (Bilateral) New Zealand
 
Subject of Treaty Taxation
 
Australian Implemention RequirementsIncome Tax (International Agreements) Amendment Act 1995 (No. 22 of 1995)
 
Entry into Force for Australia, Date and Conditions03/29/1995, The Agreement entered into force when Notes were exchanged 28-29 March 1995 pursuant to Article 28.1.
 
Treaty Acceptance
1. Action and Date
2. Action and Date
 
Treaty Withdrawal
1. Action and Date Replaced, 03/19/2010
1. Done at and Date Terminated Agreement of 8 November 1972 (TC 57/15).
2. Action and Date
 
Registered with UN
Other Series Numbers and Reference to TextAct 1995 No. 22; NZTS 1995 No. 9.
Amendments to Treaty and NotesAmending Protocol of 27 January 1995 - [2005] ATNIF 26 Upon entry into force of this agreement on 29 March 1995, the previous agreement, done at Melbourne on 8 November 1972 was terminated. Reference: [1973] ATS 11 This agreement replaced by A/NZ Double Tax Agreement of 26 June 1995, [2010] ATS 10.
Last Updated02/02/2012