稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(新西蘭)令 第4條

第4條

For the purposes of this Article, profits derived from the carriage by ships or aircraft of passengers, livestock, mail, goods or merchandise which are shipped in a Contracting Party for discharge at a place in that Party shall be treated as profits from transport confined solely to places in that Party.