Convention between Australia and New Zealand for the Avoidance of Double Taxation with respect to Taxes on Income and Fringe Benefits and the Prevention of Fiscal Evasion
| Australian Treaty Series Number | [2010] ATS 10 |
| Not In Force Series Number | [2009] ATNIF 18 |
| |
| Done at Place and Date | Paris, 06/26/2009 |
| Short Title | NZ DTA (2010) |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
New Zealand |
| |
| Subject of Treaty |
Taxation |
| Tabling Dates (Reps) | 08/11/2009 |
| Tabling Dates (Senate) | 08/11/2009 |
| |
| National Interest Analysis (NIA) Number and Date | Go to Text |
| Regulation Impact Statement | Not Required |
| JSCOT Report Number | 107
|
| |
| Entry into Force for Australia, Date and Conditions | 03/19/2010 |
| |
| Treaty Acceptance |
| 1. Action and Date |
|
| 2. Action and Date |
|
| |
| Treaty Withdrawal |
| 1. Action and Date |
|
| 2. Action and Date |
|
| |
| Registered with UN | , Australia |
| Other Series Numbers and Reference to Text | |
| Amendments to Treaty and Notes | Replaces Double Tax Agreement of 27 January 1995 [1997] ATS 3 and Protocol of 15 November 2005 [2007] ATS 5.
On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement. Synthesised text of the MLI and the Convention Between Australia and New Zealand available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-NZ-agreement&PiT=99991231235958 |
| Last Updated | 06/26/2019 |
| |