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Inland Revenue

Tax Policy

Information release
Published 14 October 2022

Cabinet paper LEG-22-SUB-0037: Taxation (Use of Money Interest Rates) Amendment Regulations 2022

Information release seeking authorisation for submission to the Executive Council of the Taxation (Use of Money Interest Rates) Amendment Regulations 2022.
Documents in this information release
  1. IR2022-046 - Tax policy report: UOMI rates and FBT prescribed rate of interest review (24 February 2022) (9 pages; PDF 829 KB)
  2. LEG-22-SUB-0037 - Paper: Taxation (Use of Money Interest Rates) Amendment Regulations 2022 (31 March 2022) (4 pages; PDF 132 KB)
  3. LEG-22-MIN-0037 - Minute: Taxation (Use of Money Interest Rates) Amendment Regulations 2022 (31 March 2022) (2 pages; PDF 136 KB)
Additional information

The Cabinet paper was considered by the Legislative Committee on 31 March 2022 and confirmed by Cabinet on 4 April 2022.

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

  - Order in Council - Taxation (Use of Money Interest Rates) Amendment Regulations 2022