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Inland Revenue

Tax Policy

Special report
Published 16 June 2022

Special reports covering rates for UOMI, FBT interest on loans and DRR

Special reports covering Orders in Council for:

  • Taxation (Use of Money Interest Rates) Amendment Regulations 2022
  • Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2022
  • Income Tax (Deemed rate of return on attributing interests in Foreign Investment Funds, 2021–22 income year) Order 2022