Source: Inland Revenue Department –
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 |
- 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)
- 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)
- 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)
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| 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
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MIL OSI
