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        DTAA

        Article 20 - Students and apprentices

        New Zealand

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        Tax exemption for students: payments from abroad and government grants are not taxed during temporary study stays. Article 20 exempts from tax in the host State payments for maintenance, education or training received by a student or technical apprentice who was resident of the other Contracting State and is present solely for education or training, provided those payments arise from sources outside the host State; it also exempts from tax grants, allowances or awards from a host State government assistance programme paid to a temporary visitor who was resident of the other Contracting State immediately before the visit.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tax exemption for students: payments from abroad and government grants are not taxed during temporary study stays.

                                Article 20 exempts from tax in the host State payments for maintenance, education or training received by a student or technical apprentice who was resident of the other Contracting State and is present solely for education or training, provided those payments arise from sources outside the host State; it also exempts from tax grants, allowances or awards from a host State government assistance programme paid to a temporary visitor who was resident of the other Contracting State immediately before the visit.


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