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Inland Revenue

Tax Policy

Information release
Published 28 August 2020

Cabinet paper LEG-20-SUB-0087: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2019–20 Income Year) Order 2020

Information release for setting the deemed rate of return on attributing interests in foreign investment funds for the 2019–20 income year.

Documents in this information release
  1. IR2020/262 – Tax policy report: Cabinet paper: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2019–20 Income Year) Order 2020 (26 May 2020)
  2. LEG-20-SUB-0087 – Cabinet paper: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2019–20 Income Year) Order 2020 (30 June 2020)
  3. LEG-20-MIN-0087 – Minute: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2019–20 Income Year) Order 2020 (30 June 2020)
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 30 June 2020 and confirmed by Cabinet on 6 July 2020.

One attachment to the Cabinet paper is not included in this information release as it is publicly available: