Australia-NZ tax treaty – administrative approach to Article 4(1) of the MLI

Source: New Zealand Inland Revenue Department – Press Release/Statement:

Headline: Australia-NZ tax treaty – administrative approach to Article 4(1) of the MLI

The Australian Tax Office and New Zealand Inland Revenue are in the process of formalising a practical administrative approach for non-individual dual residents affected by Article 4(1) of the Multilateral Convention (MLI).

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