This note is not part of the order, but is intended to indicate its general effect.
The principal order gave effect to the 1963 Convention between New Zealand and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (the 1963 Double Taxation Agreement). The principal order is no longer needed because the 1963 Double Taxation Agreement ceased to have effect in all respects on 31 March 2015 (and has been replaced with a new double taxation agreement that was made on 10 December 2012 and came into effect from 1 January 2014).
Date of notification in Gazette: 16 April 2015.
This order is administered by the Inland Revenue Department.