Entry into Force
(1) This Agreement shall be ratified and the instruments of ratification shall be exchanged at Bonn as soon as possible.
(2) This Agreement shall enter into force one month after the date of exchange of the instruments of ratification and shall have effect:
- (a) in New Zealand:
- (i) in respect of income assessable for any income year beginning on or after 1 April 1978;
- (b) in the Federal Republic of Germany:
- (i) in respect of German tax withheld at the source, for the tax on amounts paid on or after 1 January 1978;
- (ii) in respect of other German taxes, for taxes which are levied for the calendar year 1978 and for subsequent years.