Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Deemed rate of return for 1999-2000 set

20 June 2000

The deemed rate of return used for the purposes of the foreign investment fund rules has been set at 10.74% for the 1999-2000 income year, up from 9.82% for the previous year. The new rate will apply to all types of investments. It was set by regulation yesterday.