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Inland Revenue

Tax Policy

Announcements
PUBLISHED 6 June 2024

Special Report - Deemed Rate of Return for the 2023-24 income year set

The deemed rate of return for taxing foreign investment fund interests has been set at 8.63% for the 2023-24 income year. The rate came into effect on the 6th of June 2024. For more information, see the Special Report.