第1條
With reference to Articles 8 and 26: Notwithstanding the provisions of paragraph 2 of Article 26, Article 8 of the Agreement shall have effect with respect to international traffic by aircraft on the day the Agreement enters into force.
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1條
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1條
資料來源：香港特別行政區政府「資料一線通」DATA.GOV.HK（電子版香港法例，律政司）。Source: Hong Kong e-Legislation (Department of Justice), via DATA.GOV.HK. Reproduced under the Terms and Conditions of Use of DATA.GOV.HK.