Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 4) 2004
Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 4) 2004
Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 4) 2004
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Version as at 31 March 2026
Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 4) 2004
(SR 2004/406)
Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 4) 2004: revoked, on 31 March 2026, pursuant to section 253(a) of the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Act 2026 (2026 No 8).
Note
Changes authorised by subpart 2 of Part 3 of the Legislation Act 2019 have been made in this consolidation. See the notes at the end of this consolidation for further details.
These regulations are administered by the Inland Revenue Department.
Pursuant to section CI 6 of the Income Tax Act 1994, Her Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following regulations.
1 Title
(1)
These regulations are the Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 4) 2004.
(2)
In these regulations, the Income Tax (Fringe Benefit Tax, Interest on Loans) Regulations 19951 are called “the principal regulations”
.
2 Commencement
These regulations come into force on the day after the date of their notification in the Gazette.
3 Schedule 1 amended
Schedule 1 of the principal regulations is amended by adding the following item:
| Quarter commencing 1 January 2005, and subsequent quarters | 8.52 |
Diane Morcom,
Clerk of the Executive Council.
Explanatory note
This note is not part of the regulations, but is intended to indicate their general effect.
These regulations, which come into force on the day after the date of their notification in the Gazette, amend the Income Tax (Fringe Benefit Tax, Interest on Loans) Regulations 1995. They increase the rate of interest that applies for fringe benefit tax purposes to employment-related loans from 8.02% to 8.52% for the quarter commencing on 1 January 2005 and for subsequent quarters.
Issued under the authority of the Legislation Act 2019.
Date of notification in Gazette: 2 December 2004.
Consolidation notes
1 General
This is a consolidation of the Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 4) 2004 that incorporates all the amendments to those regulations as at the date of the last amendment to them.
2 About this consolidation
This consolidation is not an official version of the legislation under section 78 of the Legislation Act 2019.
3 Amendments incorporated in this consolidation
Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Act 2026 (2026 No 8): section 253(a)
1 SR 1995/41
"Related Legislation
"Related Legislation
"Related Legislation
Versions
Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 4) 2004
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