South Africa

2005 agreement

Status: In force
Signed: 6 February 2002
In force: 23 July 2004
Effective: In New Zealand: For withholding taxes from 1 September 2004. For all other taxes for income years beginning 1 April 2005.
In South Africa: For withholding taxes from 1 September 2004. For all other taxes for years of assessment beginning 1 January 2005.
Refer to Article 26 of the agreement.
Legislation: Double Taxation Relief (Republic of South Africa) Order 2004 (New Zealand Legislation website)
National interest analysis: PDF (83KB) (See Appendix A, page 3.)

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