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Double Tax Agreements

The Role of Double Tax Agreements

South Africa

Agreement

Text: PDF - 87KB
Word - 87KB
Status: In force
Signed: 6 February 2002
In force: 23 July 2004
Effective: In New Zealand: For withholding taxes from 1 September 2004. For all other taxes for income years beginning 1 April 2005.
In South Africa: For withholding taxes from 1 September 2004. For all other taxes for years of assessment beginning 1 January 2005.
(Refer to Article 26 of the agreement.)
Legislation: Double Taxation Relief (South Africa) Order 2004

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