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Inland Revenue

Tax Policy

Information release
Published 29 June 2022

Cabinet paper LEG-22-SUB-0038: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2022

Information release seeking authorisation for submission to the Executive Council of the Income Tax (Fringe Benefit Tax, Interest on Loans) 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 379 KB; DOCX 116 KB)
  2. LEG-22-SUB-0038 - Paper: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2022 (31 March 2022) (4 pages; PDF 129 KB; DOCX 50 KB)
  3. LEG-22-MIN-0038 - Minute: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2022 (31 March 2022) (2 pages; PDF 133 KB; DOCX 58 KB)
Additional information
The Cabinet paper was considered by the Legislative Committee on 31 March 2022 and confirmed by Cabinet on 1 April 2022.

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

 - Order in Council - Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2022