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

Papua New Guinea

2012 agreement

Text: DOC (136KB)
PDF (325KB)
Status: In force
Signed: 29 October 2012
In force: 21 January 2014
Effective: In New Zealand: For withholding taxes from 1 March 2014. For other provisions, generally for income years beginning 1 April 2014.
In Papua New Guinea: For withholding taxes from 1 March 2014. For other provisions, generally for years of income beginning 1 January 2015.
Refer to Article 26 of the agreement.
Legislation: Double Tax Agreements (Papua New Guinea) Order 2013 (New Zealand Legislation website)
National interest
analysis
PDF (144KB)

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