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Source: Inland Revenue Department –

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 (No 2) 2023.

Documents in this information release
  1. IR2023/194 – Policy report: Increase in FBT prescribed rate of interest (27 June 2023)
  2. LEG-23-SUB-0129 – Cabinet paper: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 2) 2023 (27 July 2023)
  3. LEG-23-MIN-0129 – Minute: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 2) 2023 (27 July 2023)
Additional information The Cabinet paper was considered by the Cabinet Legislation Committe on 27 July 2023 and confirmed by Cabinet on 31 July 2023

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 (No 2) 2023

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