ARTICLE 20

U.S. Income Tax Treaty — New Zealand Income Tax Treaty - 1982 · 2026-10-03 edition · updated 2026-10-04 · United States

Students

Payments received for the purpose of maintenance or education by a student who is or was immediately before visiting a Contracting State is resident of the other Contracting State and who is present in the first-mentioned State for the purpose of his full-time education shall not be taxed in that State, provided that such payments arise outside that State.

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▸Contents — U.S. Income Tax Treaty — New Zealand Income Tax Treaty - 1982

U.S. Income Tax Treaty — New Zealand Income Tax Treaty - 1982

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