Skip to main content
Inland Revenue

Tax Policy

Information release
Published 27 May 2022

Cabinet paper LEG-21-SUB-0088: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2020–21 Income Year) Order 2021

Information release for the Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2020–21 Income Year) Order 2021. The Order set the deemed rate of return at 4.43 per cent for attributing interests in foreign investment funds for the 2020–21 income year.

Documents in this information release
  1. IR2021/176 – Tax policy report: Cabinet paper: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2020–21 Income Year) Order 2021 (12 May 2021) (4 pages; PDF 95 KB; DOCX 43 KB)
  2. LEG-21-SUB-0088 – Cabinet paper: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2020–21 Income Year) Order 2021 (10 June 2021) (4 pages; PDF 88 KB; DOCX 66 KB)
  3. LEG-21-MIN-0088 – Minute: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign Investment Funds, 2020–21 Income Year) Order 2021 (10 June 2021) (1 page; PDF 118 KB; DOCX 117 KB)
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 10 June 2021 and confirmed by Cabinet on 14 June 2021.

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