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

Hong Kong

2010 agreement

Status: In force
Signed: 1 December 2010
In force: 9 November 2011
Effective: In New Zealand: For withholding taxes from 1 April 2012; for other provisions generally for income years beginning 1 April 2012.
In Hong Kong: Generally for years of assessment beginning 1 April 2012.
Refer to Article 26 of the agreement.
Legislation: Double Tax Agreements (Hong Kong) Order 2011 (New Zealand legislation website)
National interest analysis: PDF (190KB)

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