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

Fiji

1976 agreement

Status: In force
Signed: 27 October 1976
In force: 11 February 1977
Effective: In New Zealand: From the income year beginning 1 April 1976.
In Fiji: From the income year beginning 1 January 1976.
Refer to Article 23 of the agreement.
Legislation: Double Taxation Relief (Fiji) Order 1977 (New Zealand Legislation website)

Protocol to the 1976 agreement

Status: In force
Signed: 27 October 1976
In force: 11 February 1977
Effective: In New Zealand: From the income year beginning 1 April 1976.
In Fiji: From the income year beginning 1 January 1976.
Refer to Article 23 of the agreement.
Legislation: Double Taxation Relief (Fiji) Order 1977 (New Zealand Legislation website)

Second protocol to the 1976 agreement

Status: In force
Signed: 15 December 1986
In force: 30 December 1986
Effective: In New Zealand: From the income year beginning 1 April 1987.
In Fiji: From the income year beginning 1 January 1987.
Refer to Article II of the agreement.
Legislation: Double Taxation Relief (Fiji) Order 1977, Amendment No. 1

Third protocol to the 1976 agreement

Status: In force
Signed: 14 April 1994
In force: 25 July 1995
Effective: From 1 March 1994.
Refer to Article 2 of the agreement.
Legislation: Double Taxation Relief (Fiji) Order 1977, Amendment No. 2