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Source: Inland Revenue Department –

This information release covers the Cabinet paper and reports associated with the recent Order in Council to update the use of money interest rates.

Documents in this information release
  1. IR2022/459 – Tax policy report: Use of money interest rates review (27 October 2022) (7 pages; PDF 181 KB)
  2. LEG-22-SUB-0210 – Cabinet paper: Taxation (Use of Money Interest Rates) Amendment Regulations (No 3) 2022 (24 November 2022) (5 pages; PDF 221 KB)
  3. LEG-22-MIN-0210 – Minute: Taxation (Use of Money Interest Rates) Amendment Regulations (No 3) 2022 (24 November 2022) (2 pages; PDF 155 KB)
Additional information  The Cabinet paper was considered by the Legislation Committee on 24 November 2022 and confirmed by Cabinet on 28 November 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 (No 3) 2022

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