Australia-NZ tax treaty - administrative approach to Article 4(1) of the MLI
The Australian Tax Office and New Zealand Inland Revenue have finalised a practical administrative approach for non-individual dual residents affected by Article 4(1) of the Multilateral Convention (MLI).
Under Article 4(1) of the MLI, which is designed to address tax avoidance arrangements, non-individual taxpayers that are dual residents need to apply to either Competent Authority for a determination of their residency for tax treaty purposes.
Using the administrative approach, eligible taxpayers will not need to make an application for a determination. For information on this approach and the eligibility criteria see Australia and New Zealand’s administrative approach to MLI Article 4(1).
Non-eligible taxpayers still need to submit an application for a determination. For information on the process and information required see Article 4(3) – Competent Authority Determinations.