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Inland Revenue
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Inland Revenue

Tax Policy

Information release
Published 21 July 2023

Information Release - Income Tax (deemed rate of return on attributing interest in FIF, 2022-23 income year) Order 2023

This information release covers policy advice that was provided in support of the Income Tax (deemed rate of return on attributing interests in Foreign Investment Funds, 2022-23 income year) Order 2023.
Documents in this information release

 

  1. IR2023-149 – Tax policy report: Income Tax (deemed rate of return on attributing interest in Foreign Investment Funds, 2022-23 income year) Order 2023 (10 May 2023) (4 pages; PDF 357 KB)
  2. LEG-23-SUB-0086 – Cabinet paper: Income Tax (deemed rate of return on attributing interest in Foreign Investment Funds, 2022-23 income year) Order 2023 (8 June 2023) (4 pages; PDF 286 KB)
  3. LEG-23-MIN-0086 – Minute: Income Tax (deemed rate of return on attributing interest in Foreign Investment Funds, 2022-23 income year) Order 2023 (8 June 2023) (1 page; PDF 145 KB)
Additional information

The Cabinet paper was considered by the Cabinet Legislation Committee on 8 June 2023 and confirmed by Cabinet on 12 June 2023.

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

  • Order in Council: Income Tax (deemed rate of return on attributing interest in Foreign Investment Funds, 2022-23 income year) Order 2023