On 25 August 2015, Malaysia ratified a pending protocol to the 1976 income tax treaty with New Zealand. The protocol, signed 6 November 2012, replaces Article 22 (Exchange of Information), bringing it in line with the OECD standard for information exchange. It will enter into force once the ratification instruments are exchanged, and will apply from the date of its entry into force for requests concerning tax periods beginning on or after 1 January following that date.