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

Ireland

1986 agreement

Status: In force
Signed: 19 September 1986
In force: 26 September 1988
Effective: In New Zealand: From the income year beginning 1 April 1989.
In Ireland: Income tax and capital gains tax, from year of assessment beginning 6 April 1989; corporation tax, from any financial year beginning 1 January 1989.
Refer to Article 29 of the agreement.
Legislation: Double Taxation Relief (Ireland) Order 1988 (New Zealand Legislation website)
National interest analysis: PDF (83KB)