第2條
With reference to Articles 10 and 11: The competent authorities of the Contracting Parties shall only agree to institutions wholly or mainly owned by the Governments of the Contracting Parties that perform functions of a governmental nature.
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2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2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.