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

With reference to Article 24: (a) it is understood that the Article does not require the Contracting Parties to exchange information on an automatic or a spontaneous basis; and (b) the New Zealand competent authority may disclose information to the Office of the Ombudsmen in the investigation of complaints against the administrative actions of the New Zealand Inland Revenue Department.