Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Austria

2007 agreement

Status: In force
Signed: 21 September 2006
In force: 1 December 2007
Effective:

In New Zealand: For withholding taxes from 1 March 2008. For all other taxes for income years beginning on or after 1 April 2008.
In Austria: For withholding taxes from 1 March 2008. For all other taxes for assessment years beginning on or after 1 January 2008.
Refer to Article 27 of the agreement.

Legislation: Double Taxation Relief (Austria) Order 2007 (New Zealand Legislation website)
National interest analysis: PDF (203KB)

Related information