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

Malaysia

1976 agreement

Status: In force
Signed: 19 March 1976
In force: 2 September 1976
Effective: In New Zealand: From the income year beginning 1 April 1974.
In Malaysia: From the year of assessment beginning 1 January 1975.
Refer to Article 24 of the agreement.
Legislation: Double Taxation Relief (Malaysia) Order 1976 (New Zealand Legislation website)

Protocol to the 1976 agreement

Status: In force
Signed: 19 March 1976
In force: 2 September 1976
Effective: In New Zealand: From the income year beginning 1 April 1974.
In Malaysia: From the year of assessment beginning 1 January 1975.
Refer to Article 24 of the agreement.
Legislation: Double Taxation Relief (Malaysia) Order 1976 (New Zealand Legislation website)

Second protocol to the 1976 agreement

Status: In force
Signed: 14 July 1994
In force: 1 July 1996
Effective: 1 July 1993
Refer to Article 2 of the agreement.
Legislation: Double Taxation Relief (Malaysia) Order 1976, Amendment No. 1

Third protocol to the 1976 agreement

Text: DOC (35 KB)
PDF (122 KB)
Status: In force
Signed: 6 November 2012
In force: 12 January 2016
Effective: 12 January 2016
Refer to Article 2 of the agreement.
Legislation: Double Taxation Relief (Malaysia) Amendment Order 2013 (New Zealand Legislation website)
National interest
analysis:
PDF (92KB)

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