The new Order in Council can be found at:
Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2025
Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2025
The Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2025 was made on 7 April 2025. The Order in Council decreases the fringe benefit tax (FBT) prescribed rate of interest for low-interest employment-related loans from 8.41% to 7.38%.