Ministry of Foreign Affairs & Trade | 195 Lambton Quay, Private Bag 18 901, Wellington 5045, New Zealand
Ph +64 4 439 8000, | Email:info at mfat.govt.nz
Convention between Australia and New Zealand for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance
Treaty Type:
Bilateral/Plurilateral
Common Name:
Australia New Zealand DTA
Responsible Department:
Inland Revenue
Administering Department:
Inland Revenue
Treaty Summary:
A double tax agreement between Australia and New Zealand, to replace the existing 2009 agreement. The agreement will eliminate double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States).
NZ Adherence Status:
In Progress
Negotiation Status:
The first round was held in May 2024 and a second round will be held in May 2025.
Organisation:
Inland Revenue
Is Signed By NZ:
No
Signature Date:
Ratified or Signed:
No
Requires Ratification:
No
NZ Territorial Applications:
None
Information about required Legislation:
Order in Council will be required for implementation, and for the repeal of the existing treaty.
Impacts on Maori:
This is a standard DTA which provides benefits to taxpayers generally in respect of cross-border activity and investment with Australia. No specific impact on Māori interests.
Impacts on Stakeholders:
DTAs are generally seen as taxpayer and business 'friendly'. The intention of entering DTAs is to reduce tax impediments to cross-border trade, investment and other economic activity.
Due to the importance of the trading relationship with Australia, we have undertaken targeted stakeholder consultation with typical Inland Revenue stakeholders including CA ANZ, CPA Australia, Corporate Taxpayers Group, NZ Law Society and EY.
Link To Legislation:
Treaty Text Link:
Contact Information:
If you would like more information about this Treaty please contact us using our contact form.