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Inland Revenue

Tax Policy

Information release
Published 17 September 2019

Cabinet paper LEG-19-SUB-0115: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2018–19 Income Year) Order 2019

Information release for the Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2018–19 Income Year) Order 2019.

Documents in this information release
  1. IR2019/350 – Tax policy report: Setting the deemed rate of return for the 2018–19 income year: Order in Council for the Cabinet Legislation Committee (15 July 2019)
  2. BN2019/377 – Briefing note: Speaking notes for LEG Cabinet Committee (8 August 2019)
  3. LEG-19-SUB-0115 – Cabinet paper: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2018–19 Income Year) Order 2019 (20 August 2019)
  4. LEG-19-MIN-0115 – Minute: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2018–19 Income Year) Order 2019 (20 August 2019)
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 20 August 2019 and confirmed by Cabinet on 26 August 2019.

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