obligation in section 81 of the Tax Administration Act 1994. Disclosure of the
information requested does not fall within any of the specific exceptions to the
secrecy obligation, nor within the general carrying into effect exception in section
81(1). – also 81(1B)
In making my decision, I have weighed up the public interest considerations in section
9(1) of the Act.
Please find enclosed the following documents:
Item Date
Document description
Decision
Withholding
ground (if
applicable)
1.
6 March IR2018/124: Fringe
Released in part
Section 9(2)(a); and
2018
benefit tax on
section 18(c)(i)
employment related
loans – Market interest
rate
2.
6 March Fringe Benefit Tax –
Released in ful
n/a
2018
Market Interest Rate
draft cabinet paper
3.
16
IR2018/170:
Released in part
Section 18(c)(i);
March
Miscellaneous Tax Policy
and pages 2-6, 10-
2018
Changes for Inclusion in
12 and 17 withheld
the Next Omnibus
as outside the scope
Taxation Bill for 2018
of the request
Information publicly available
The
“Fringe Benefit Tax on employment related loans” proposal has been included in the
Taxation (Annual Rates for 2018-19, Modernising Tax Administration, and Remedial
Matters) Bill. Some further information on this proposal is available in the following
Regulatory Impact Assessment and Bill Commentary:
www.taxpolicy.ird.govt.nz/publications/2018-ria-armtarm-bil /ria-01-fringe-benefit-tax
www.taxpolicy.ird.govt.nz/publications/2018-commentary-armtarm-bill/other-policy-
matters#fbt
For future reference, the Government periodically publishes a tax policy work
programme that lists the main tax reform proposals it is currently working on. This list is
available at the fol owing website and includes the
“Fringe Benefit Tax on employment
related loans” project:
www.taxpolicy.ird.govt.nz/work-programme
Rights of review
If you disagree with my decision, you may have it reviewed by an Inland Revenue review
officer. This does not preclude you from subsequently seeking a review by the
Ombudsman if you are not satisfied with the department’s internal review. If you would
like an internal review, please write to the Commissioner of Inland Revenue by email
([email address]) setting out the details of your request.
UNCLASSIFIED
