In New Zealand. Subject to the provisions of the laws of New Zealand which relate to the allowance of a credit against New Zealand income tax of tax paid in a country outside New Zealand (which shall not affect the general principle of this Article), Austrian tax paid under the laws of Austria and consistent with this Agreement, in respect of income derived by a resident of New Zealand from sources in Austria (excluding, in the case of a dividend, tax paid in respect of the profits out of which the dividend is paid) shall be allowed as a credit against New Zealand tax payable in respect of that income.
In New Zealand in respect of interest derived during any income year beginning on or after 1 April in the calendar year next following the date on which the Protocol enters into force; IN WITNESS WHEREOF the undersigned duly authorised thereto have signed this Protocol. DONE in duplicate at Suva this fifteenth day of December 1986 in the English language. For the Government For the Government of New Zealand: of Fiji: N. J. XXXXXX K. K. T. MARA Income Tax Act section 106 New Zealand INCOME TAX ACT (CHAPTER 201) DOUBLE TAXATION RELIEF (NEW ZEALAND) ARRANGEMENT THIRD PROT'OCOL TO AGREEMENT NOTIFICATION is hereby given that the Government of the Republic of Fiji has, pursuant to Section 106 of the Income Tax Act, entered into a Third Protocol to the Agreement between the Government of the Republic of Fiji and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, concluded on 27 October 1976. A copy of the text of the protocol, done at Suva on 14 April 1994, is set out in the Schedule. Dated this 21st day of April 1994. XXXX X. XXXXXXX Minister of Finance & Public Enterprises SCHEDULE THIRD PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF NEW ZEALAND AND THE GOVERNMENT OF THE REPUBLIC OF FIJI FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of New Zealand and the Government of the Republic of Fiji, Desiring to conclude a Third Protocol to the Agreement between the Government of New Zealand and the Government of the Republic of Fiji for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income done at Wellington on 27 October 1976, (hereinafter referred to as “the Agreement”), Have agreed that the following provisions shall form an integral part of the Agreement:
In New Zealand in relation to New Zealand tax, in respect of income derived during any income year beginning on or after 1st April in the calendar year next following that in which the notice is given. IN WITNESS WHEREOF the undersigned, duly authorised thereto have signed this Agreement. Done at Wellington in duplicate this twenty-seventh day of October, one thousand nine hundred and seventy-six in the English language.