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

Hong Kong

2010 agreement

Status: In force
Signed: 1 December 2010
In force: 9 November 2011
Effective: In New Zealand: For withholding taxes from 1 April 2012; for other provisions generally for income years beginning 1 April 2012.
In Hong Kong: Generally for years of assessment beginning 1 April 2012.
Refer to Article 26 of the agreement.
Legislation: Double Tax Agreements (Hong Kong) Order 2011 (New Zealand legislation website)
National interest analysis: PDF (190KB)

Second protocol to the 2010 agreement

Text: Word (20 KB)
PDF (13 KB)
PDF - Signed (99 KB)
Status: In force

28 June 2017

(The second protocol was signed by Hong Kong, at Hong Kong, on 15 June 2017; and by New Zealand, at Wellington, on 28 June 2017.)

In force: 9 August 2018
Effective: 9 August 2018

Double Tax Agreements (Hong Kong) Amendment Order 2018 (New Zealand Legislation website)

National interest analysis: PDF (539 KB) (Finance and Expenditure Committee report, which includes the NIA) (also available on the New Zealand Parliament website)

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