2007 agreement
Status: | In force |
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Signed: | 21 September 2006 |
In force: | 1 December 2007 |
Effective: |
In New Zealand: For withholding taxes from 1 March 2008. For all other taxes for income years beginning on or after 1 April 2008. |
Legislation: | Double Taxation Relief (Austria) Order 2007 (New Zealand Legislation website) |
National interest analysis: | PDF (203KB) |
Second protocol to the 2007 agreement
Status: | In Force |
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Signed: | 12 September 2023 |
In force: | 29 August 2024 |
Effective: |
In New Zealand: For withholding taxes from 1 October 2024. For all other taxes for income years beginning on or after 1 April 2025. |
Legislation | Double Taxation Relief (Austria) Amendment Order 2024 (SL2024/153) (New Zealand Legislation website) |
National interest analysis: | National Interest Analysis - Austria Second Protocol |