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Inland Revenue

Tax Policy

PUBLISHED 28 April 2022

Special report on FDR foreign currency hedges

The Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 was enacted on 30 March 2022. This special report provides early technical coverage of changes to the fair dividend rate foreign currency hedges rules.

Full coverage of the new legislation will be provided in an upcoming issue of the Tax Information Bulletin.