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Inland Revenue

Tax Policy

Information release
Published 10 September 2020

Cabinet paper LEG-20-SUB-0072: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2020

Information release for the Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2020.

Documents in this information release
  1. IR2020/225 – Tax policy report: Decrease in FBT prescribed rate of interest (7 May 2020)
  2. LEG-20-SUB-0072 – Cabinet paper: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2020 (16 June 2020)
  3. LEG-20-MIN-0072 – Minute: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2020 (16 June 2020)
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 16 June 2020 and confirmed by Cabinet on 22 June 2020.

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