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Inland Revenue

Tax Policy

Information release
Published 12 August 2025

Information release - Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 2) 2025

This information release includes documents relating to Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 2) 2025.

Documents included in this information release 

Item

Date

Title

01

10/06/2025 Updating the deemed rate of return on attributing interest in FIF and the FBT prescribed rate of interest on loans (IR2025/162)
02 17/07/2025 Cabinet paper–Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 2) 2025
03 17/07/2025 Cabinet minute–Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 2) 2025

Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 17 July 2025 and confirmed by Cabinet on 21 July 2025. 

Order in Council 

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 2) 2025