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Inland Revenue

Tax Policy

Special report
Published 3 August 2023

Special reports on update to rates for UOMI and FBT on low-interest loans

These special reports cover Orders in Council for:

  • Taxation (Use of Money Interest Rates) Amendment Regulations (No 2) 2023
  • Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 2) 2023