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Inland Revenue

Tax Policy

Special report
Published 6 June 2024

Special Report: Deemed rate of return on attributing interests in foreign investment funds for 2023−24 income year

The deemed rate of return for taxing foreign investment fund interests has been set at 8.63% for the 2023−24 income year. The rate came into effect on 6 June 2024.  For more information, see the Special Report.