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New Zealand Tax News

Business tax review – Discussion Document released

12 September 2006
Treaty between New Zealand and Poland enters into force

12 September 2006
Protocol to treaty between Singapore and New Zealand enters into force

12 September 2006
Treaty between New Zealand and Chile enters into force

13 August 2006
Protocol to treaty between New Zealand and Singapore approved

11 July 2006
Protocol to treaty between New Zealand and Australia approved

11 July 2006
Amendment to Investment Income Taxation Bill

11 July 2006
Treaty between Czech Republic and New Zealand– negotiations concluded

11 July 2006
Australian Taxation Office explains interaction between tie-breaker clause in treaty between Australia and New Zealand and domestic tax legislation

11 July 2006
Treaty between New Zealand and Spain approved

11 July 2006
Budget for 2006/07 – details

14 June 2006
Protocol between Belgium and New Zealand – negotiations

14 June 2006
Inland Revenue Department issues Practice Statement on loss offset elections

16 March 2006
Protocol to treaty between Australia and New Zealand submitted for ratification

16 March 2006
Foreign tax exemptions for branch operations of grey list companies

1 January 2006
On 15 November 2005, Australia and New Zealand signed in Melbourne, Australia, a protocol to update the1995 tax treaty.

6 December 2005
New Zealand and Singapore signed a protocol to the New Zealand-Singapore treaty of 21 August 1973 on 5 September 2005. Further details of the protocol will be reported subsequently.

16 October 2005
New Zealand and Spain signed a first-time tax treaty on 28 July 2005. Further details of the treaty will be reported subsequently.

21 September 2005
Austria and New Zealand initialled a first-time tax treaty on 9 February 2005. Further details are not yet available.

3 August 2005
Australia and New Zealand have announced that discussions recently began for a review of the Australia-New Zealand income tax treaty signed on 27 January 1995.

11 July 2005
Poland and New Zealand signed a first-time income tax treaty on 21 April 2005.

9 June 2005
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