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Orders in Council (2015)

An Order in Council is a notice of an administrative decision issued by the Governor General. The Orders in Council listed here are regulations or legislative orders in relation to and authorised by an existing Act of Parliament.

Income Tax (Minimum Family Tax Credit) Order 2015

2015 Order in Council increases the minimum family tax credit (MFTC) for low-income working families.

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2015

2015 Order in Council sets the prescribed interest rate used to calculate FBT on low-interest loans provided by employers to employees at 5.99% from 1 Oct 2015.

FIF deemed rate of return set for 2014-15

2015 Order in Council sets the deemed rate of return for taxing foreign investment fund interests at 7.71% for the 2014-15 income year.

Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2015

The prescribed rate of interest used to calculate fringe benefit tax on low-interest, employment-related loans has been set at 6.22% and applies from 1 Jul 2015.

Income Tax (Maximum Pooling Value) Order 2015

2015 Order in Council increases the maximum pooling value, where taxpayers can group assets together and depreciate them as if they were a single asset.

Privacy (Information Sharing Agreement Between Inland Revenue and New Zealand Police) Amendment Order 2015

Legislation amends an existing information sharing agreement between IR and the NZ Police from 1 May 2015.

Use-of-money interest rates change

2015 Order in Council sets the use-of-money interest rates on underpayments and overpayments of taxes and duties at 9.21% and 2.63% from 8 May 2015 onwards.

Tax Administration (Information Sharing with Accident Compensation Corporation) Order 2015

2015 Order in Council provides for the provision of information from IR to the Accident Compensation Corporation (ACC) from 1 Jan 2016.