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Inland Revenue

Tax Policy

Regulatory impact assessment
Published 23 January 2020

Lowering the student loan repayment threshold for non-salary and wage income and repealing withholding changes for student loan income


Regulatory impact assessment. 18 September 2019. Published on 23 January 2020.

This regulatory impact assessment relates to changes made at the select committee stage for the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill.

For additional information see: