The New Zealand government has passed the necessary regulations to activate the income tax treaty between New Zealand and Mexico signed on 16 November 2006. The regulations come into effect on 19 April 2007.

The treaty enters into force 30 days after the last date on which the contracting states exchange notes informing each other that everything has been done that is necessary to give the agreement the force of law in New Zealand and in Mexico. In New Zealand the treaty will have effect in respect of withholding taxes for amounts paid or credited on or after the first day of the second month following the date that the treaty comes into force; and in respect of other New Zealand tax for income years beginning on 1 April following the date on which the treaty comes into force.