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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Information release
Published 15 July 2022

Cabinet paper LEG-21-SUB-0182: Student Loan Scheme (Repayment Threshold) Regulations 2021

Information release to increase the income threshold at which New Zealand based borrowers must begin to repay their student loan, from $20,280 to $21,268, for the tax year beginning 1 April 2022.

Documents in this information release
  1. IR2021-486 - Tax Policy Report - Student Loan Scheme (Repayment Threshold) Regulations 2021 (20 October 2021) (6 pages; PDF 255 KB)
  2. LEG-21-SUB-0182 - Student Loan Scheme (Repayment Threshold) Regulations 2021 - Paper (11 November 2021) (3 pages; PDF 129 KB)
  3. LEG-21-MIN-0182 - Student Loan Scheme (Repayment Threshold) Regulations 2021 - Minute (11 November 2021) (1 page; PDF 109 KB)
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 11 November 2021 and confirmed by Cabinet on 12 November 2021.

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

- Student Loan Scheme (Repayment Threshold) Regulations 2021