Article 19
Government Service
1. a) Salaries, wages and other similar remuneration (other than a pension) paid by a Contracting State or a political subdivision or local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
2. The provisions of Articles 14, 16 and 17 shall apply to salaries, wages and other similar remuneration paid in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or local authority thereof.
Australia / New Zealand · Australia–New Zealand 2009 Convention
Article 19 · Government Service
English · original source edition
Unreviewed · applicability unverified
Citation to select or copy
Australia / New Zealand; International Tax Agreements Amendment Act (No. 1) 2010, No. 13 of 2010, Schedule 1 item 18 (inserted Schedule 4); source scope International Tax Agreements Amendment Act (No. 1) 2010, No. 13 of 2010, Schedule 1 item 18 (inserted Schedule 4); edition 2009 Convention, signed 26 June 2009; printed in as-made Act No. 13 of 2010 (assented to 11 March 2010); MLI modifications not incorporated; article 19; English; unreviewed source text, current applicability unverified; /editions/au-nz-2009-convention-official-schedule-v1/en/articles/article-19/
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Source & edition
International Tax Agreements Amendment Act (No. 1) 2010, No. 13 of 2010, Schedule 1 item 18 (inserted Schedule 4)
- Official online text · named schedule Official source website ↗
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f901d01554db909a93334c91d8d3ad0b5fc22eb80df4aa00994985646bbfc3e2Digest scope: exact complete named published source-unit capture; not full statutory volume or PDF binary
Published source-unit scope
Complete 2009 New Zealand convention inserted as Schedule4 by item18; ends before item19 and unrelated Belgian protocol. Entire parent amending Act HTML extraction also retained complete.
- Unit citation
- International Tax Agreements Amendment Act (No. 1) 2010, No. 13 of 2010, Schedule 1 item 18 (inserted Schedule 4)
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Source language clause (not a claim of supplied translations): DONE at Paris this 26th day of June 2009, in duplicate in the English language.
- Edition
- 2009 Convention, signed 26 June 2009; printed in as-made Act No. 13 of 2010 (assented to 11 March 2010); MLI modifications not incorporated
- Text available here
- English
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
- Signature
- 2009-06-26
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
Edition notes and known limitations
This is the 2009 convention, not the terminated1995 predecessor.
Later MLI modifications are not incorporated into this source edition.
Original New Zealand legislation public TOC/whole HTML returned no extractable content; this is the complete Australian government statutory publication of the same2009 Convention.
Official statutory online text capture, not a verified Original PDF or original HTML transport-byte capture.
Only English manifestation supplied; no invented translation or cross-language alignment.
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