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

Thailand

1998 agreement

Status: In force
Signed: 22 October 1998
In force: 14 December 1998
Effective: In New Zealand: Income subject to withholding tax, from 1 January 1999; other provisions, from income year beginning 1 April 1999.
In Thailand: Income subject to withholding tax, from 1 January 1999; other provisions, from income year beginning 1 January 1999.
Legislation: Double Taxation Relief (Thailand) Order 1998 (New Zealand Legislation website)

Protocol to the 1998 agreement

Status: In force
Signed: 22 October 1998
In force: 14 December 1998
Effective: In New Zealand: Income subject to withholding tax, from 1 January 1999; other provisions, from income year beginning 1 April 1999.
In Thailand: Income subject to withholding tax, from 1 January 1999; other provisions, from income year beginning 1 January 1999.
Legislation: Double Taxation Relief (Thailand) Order 1998 (New Zealand Legislation website)