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Tax Administration Act 1994

Tax recovery agreements

173A: Application of Part

You could also call this:

"When other countries and New Zealand make tax agreements, this law applies"

Illustration for Tax Administration Act 1994

This part of the law applies to you if you are part of a tax recovery agreement between a territory outside New Zealand and the New Zealand Government. You will be affected by this law if the government of a territory outside New Zealand and the New Zealand Government make a tax recovery agreement. The law is about agreements between governments.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM357925.

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Part 10ATax recovery agreements

173AApplication of Part

  1. This Part applies to tax recovery agreements negotiated between the government of a territory outside New Zealand and the Government of New Zealand.

Notes
  • Section 173A: inserted, on (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).