1982 agreement
| Status: | In force |
|---|---|
| Signed: | 23 July 1983 |
| In force: | 2 November 1983 |
| Effective: | In New Zealand: Income subject to withholding tax, from 1 April 1984; other provisions, from the income year beginning 1 April 1984. In the United States: Income subject to withholding tax, from 1 January 1984; other provisions, from the taxable year beginning 1 January 1983. Refer to Article 27 of the agreement. |
| Legislation: | Double Taxation Relief (United States of America) Order 1983 (New Zealand Legislation website) |
Protocol to the 1982 agreement
| Status: | In force |
|---|---|
| Signed: | 23 July 1983 |
| In force: | 2 November 1983 |
| Effective: | In New Zealand: Income subject to withholding tax, from 1 April 1984; other provisions, from the income year beginning 1 April 1984. In the United States: Income subject to withholding tax, from 1 January 1984; other provisions, from the taxable year beginning 1 January 1983. Refer to Article 27 of the agreement |
| Legislation: | Double Taxation Relief (United States of America) Order 1983 (New Zealand Legislation website) |
Second protocol to the 1982 agreement
| Status: | In force |
|---|---|
| Signed: | 1 December 2008 |
| In force: | 12 November 2010 |
| Effective: | In New Zealand: Income subject to withholding tax, from 1 January 2011; other provisions, for income years beginning on or after 1 April 2011. In the United States: Income subject to withholding tax, from 1 January 2011; other provisions, for taxable periods beginning on or after 1 January 2011. |
| Legislation: | Double Taxation Relief (United States of America) Amendment Order 2009 (New Zealand Legislation website) |
| National interest analysis: | PDF (46KB) |
Intergovernmental Agreement (FATCA)
| Text: | Intergovernmental agreement (PDF 802KB) Memorandum of Understanding (PDF 78KB) Additional terms (PDF 31 KB, DOC 34 KB)[1] Competent Authority Arrangements (CAA) for FATCA:[2] - CAA (PDF 668 KB) - CAA for trusts (PDF 111 KB) |
|---|---|
| Status: | In force |
| Signed: | 12 June 2014 |
| In force: | 3 July 2014 |
| Effective: | 3 July 2014 |
| Legislation: | Double Tax Agreements (United States of America - FATCA) Order 2014 (New Zealand Legislation website) |
| Additional information |
Additional information and guidance about FATCA is available on the main Inland Revenue website. [1] More favourable terms notified by the United States are now part of the intergovernmental agreement (IGA), as allowed by Article 7. These terms form part of Section VI of Annex I of the IGA and are effective from 3 July 2014. (Website updated 23 March 2015. See also Tax Information Bulletin - Volume 27 Issue 3.) [2] The Competent Authority Arrangements were signed in September 2015 and added to this website on 9 October 2015. |
Related information
- 11 February 2005 - US, NZ agree on fiscally transparent entities (updated on 30 September 2015: this agreement was superseded by Article I of the Second protocol to the 1982 agreement)
- 2 May 2008 - US-NZ DTA to be updated
- 2 December 2008 - US-NZ DTA protocol signed
- 30 November 2009 - Update of US-NZ DTA progresses
- 13 November 2010 - NZ-US double tax agreement comes into force
- 12 June 2014 - Intergovernmental agreement signed
- 15 October 2015 - FATCA competent authority arrangements now in place