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Inland Revenue

Tax Policy

Information release
Published 27 January 2026

Taxation (Use of Money Interest Rates) Amendment Regulations (No 2) 2025 – information release

This information release includes documents relating to the Taxation (Use of Money Interest Rates) Amendment Regulations (No 2) 2025.

Documents included in this information release 

Item

Date

Title

01

12/11/2025 Draft Cabinet paper – Taxation (Use of Money Interest Rates) Amendment Regulations 2025 (No.2) (IR2025/437)
02 04/12/2025 Cabinet paper – Taxation (Use of Money Interest Rates) Amendment Regulations 2025 (No.2) 
03 04/12/2025 Cabinet minute – Taxation (Use of Money Interest Rates) Amendment Regulations 2025 (No.2) 

Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 4 December 2025 and confirmed by Cabinet on 8 December 2025.

One attachment to the Cabinet paper is not included in this information release as it is publicly available:

Taxation (Use of Money Interest Rates) Amendment Regulations 2025 (SL 2025/65) Explanatory note – New Zealand Legislation