This note is not part of the regulations, but is intended to indicate their general effect.
These regulations, which come into force on 29 June 2009,—
The rates fixed by these regulations have been determined in accordance with the Taxation (Use of Money Interest Rates Setting Process) Regulations 1997. Those regulations were amended by a companion measure to these regulations in respect of the setting process for the taxpayer's paying rate.
Date of notification in Gazette: 25 June 2009.
These regulations are administered by the Inland Revenue Department.