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Inland Revenue

Tax Policy

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)

Second protocol to the 2007 agreement

Text: PDF (785 KB)
Status: Pending
Signed: 12 September 2023
In force: Pending
Effective: Pending

Related information

Last updated: 22 Nov 2023