Skip to main content
Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Information release
Published 12 April 2023

Cabinet paper LEG-23-SUB-0008: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2023

This information release covers the cabinet paper and report relating to the Order in Council for the Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2023.

Documents in this information release
  1. IR2023-004 – Policy report: Increase in FBT prescribed rate of interest (26 January 2023) (4 pages; PDF 182 KB)
  2. LEG-23-SUB-0008 – Cabinet paper: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2023 (23 February 2023) (4 pages; PDF 89 KB)
  3. LEG-23-MIN-0008 – Minute: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2023 (23 February 2023) (2 pages; PDF 129 KB)
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 23 February 2023 and confirmed by Cabinet on 27 February 2023.

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