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Inland Revenue

Tax Policy

Information release
Published 16 December 2025

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 3) 2025 – information release

This information release includes documents relating to Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 3) 2025.

Documents included in this information release 

Item

Date

Title

01

28/10/2025 Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 3) 2025 (IR2025/416)
02 20/11/2025 Cabinet paper – Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 3) 2025 
03 20/11/2025 Cabinet minute – Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 3) 2025 

Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 20 November 2025 and confirmed by Cabinet on 24 November 2025. 

Order in Council 

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 3) 2025