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Australia / New Zealand · English

Australia–New Zealand 2009 Convention

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Contents

Article 1 · Persons Covered

Article 2 · Taxes Covered

Article 3 · General Definitions

Article 4 · Resident

Article 5 · Permanent Establishment

Article 6 · Income from Real Property

Article 7 · Business Profits

Article 8 · ShipPING and Air TRANSPORT

Article 9 · Associated Enterprises

Article 10 · Dividends

Article 11 · Interest

Article 12 · Royalties

Article 13 · ALIENATION OF PROPERTY

Article 14 · Income from Employment

Article 15 · fringe benefits

Article 16 · Directors’ Fees

Article 17 · Entertainers and Sportspersons

Article 18 · PENSIONS

Article 19 · Government Service

Article 20 · Students

Article 21 · Other Income

Article 22 · Source of Income

Article 23 · elimination of Double Taxation

Article 24 · Non‑discrimination

Article 25 · Mutual Agreement Procedure

Article 26 · Exchange of Information

Article 27 · Assistance in the Collection of Taxes

Article 28 · Members of Diplomatic Missions and Consular Posts

Article 29 · MISCELLANEOUS

Article 30 · Entry into Force

Article 31 · Termination