第2條
The provisions of this Agreement shall thereupon have effect: (a) in the Hong Kong Special Administrative Region: in respect of Hong Kong Special Administrative Region tax, for any year of assessment beginning on or after 1 April in the calendar year next following that in which the Agreement enters into force; (b) in New Zealand: (i) in respect of withholding tax on income, profits or gains derived by a non-resident, for amounts paid or credited on or after 1 April in the calendar year next following that in which the Agreement enters into force; (ii) in respect of other New Zealand tax, for any income year beginning on or after 1 April in the calendar year next following that in which the Agreement enters into force.