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Inland Revenue

Tax Policy

Information release
Published 28 May 2025

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2025

This information release includes documents relating to Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2025.

Documents included in this information release 

Item

Date

Title

01

27/02/2025 Tax Policy report – Decrease in FBT prescribed rate of interest (IR2025/064)
02 03/04/2025 Cabinet paper – Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2025
03 03/04/2025 Cabinet minute – Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2025

Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 3 April 2025 and confirmed by Cabinet on 7 April 2025.