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Secondary legislation Revoked Latest version as at 31 March 2026 | SR 2007/140 | Administered by Inland Revenue Department

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2007

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Secondary legislation Revoked Latest version as at 31 March 2026 | SR 2007/140 | Administered by Inland Revenue Department

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2007

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Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2007

(SR 2007/140)

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2007: 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.

Preamble

At Wellington this 28th day of May 2007

Pursuant to section ND 1F of the Income Tax Act 2004, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following regulations.

Contents

1 Title

These regulations are the Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2007.

2 Commencement

These regulations come into force on the day after the date of their notification in the Gazette.

3 Principal regulations amended

These regulations amend the Income Tax (Fringe Benefit Tax, Interest on Loans) Regulations 1995.

4 Schedule 1 amended

Schedule 1 is amended by adding the following item:

Quarter commencing 1 July 2007, and subsequent quarters 9.79

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 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 9.55% to 9.79% for the quarter commencing on 1 July 2007 and for subsequent quarters.

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 31 May 2007.

Consolidation notes
1 General

This is a consolidation of the Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2007 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)
Secondary legislation Revoked Latest version as at 31 March 2026

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2007

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