On 8 February 2006 the protocol of 15 November 2005, amending the Australia and New Zealand income tax treaty of 27 January 1995, was submitted to the Australian Houses of Parliament for ratification.
On 15 November 2005, Australia and New Zealand signed in Melbourne, Australia, a protocol to update the1995 tax treaty..
The protocol (i) updates the provision governing exchange of information, and (ii) inserts a new provision to allow assistance with tax collection. These…