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Inland Revenue

Tax Policy

PUBLISHED 30 September 2016

SOP to extend overseas student loan interest exemption released

Supplementary Order Paper No. 229, released yesterday, proposes an amendment to the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill. The proposed amendment would extend the current student loan interest exemption for borrowers studying overseas to include recipients of New Zealand Government-funded scholarships who are studying full-time overseas or undertaking approved internships. For more information see the SOP and the regulatory impact statement (PDF 280 KB).