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Inland Revenue

Tax Policy

PUBLISHED 29 September 2000

Working with the new multi-rate FBT, fund withdrawal tax

Two measures that will have a wide-ranging impact on the business community were part of the recently enacted Taxation (FBT, SSCWT and Remedial Matters) Act. They are the multi-rate fringe benefit tax system and the superannuation fund withdrawal tax, both of which have already come into effect. Detailed information for those who will be working with the new measures is available in special reports published here: