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Matai - the Treasury's new macroeconomic forecasting model
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Fiscal strategy model
Revenue & expenditure
Government 2018 Revenue Strategy
Revenue effects of tax changes
Tax Outturn Data
What We Earn
Tax and Welfare Analysis (TAWA) Model
Investment
Assets & liabilities
New Zealand Superannuation (NZS)
What We Own
Debt management
Supporting exporters
State sector leadership
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Implementation, management, monitoring
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Departments and Offices of Parliament
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Investment Management System roles and requirements
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Benchmarking administrative and support services
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Baseline Reviews
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Government Finance Profession
Interdepartmental executive boards
Border Executive Board
Climate Change Chief Executives Board
Digital Executive Board
Executive Board for the Elimination of Family Violence and Sexual Violence
Spatial Planning Board
Public Finance System
NZ economy
COVID-19 economic response
Commentary from the Treasury
COVID-19 information releases
COVID-19 economic response measures
Overview of the COVID-19 Response and Recovery Fund (CRRF)
Business Finance Guarantee Dashboards
Higher living standards
Our Living Standards Framework
He Ara Waiora
Using the LSF and He Ara Waiora
Measuring wellbeing: the LSF Dashboard
History of the LSF
Productivity
Pacific contribution to the economy
Reviewing New Zealand's macroeconomic frameworks
Macroeconomic Workshop: Fiscal and Monetary Policy in the wake of COVID-19
Climate Change
The Climate Emergency Response Fund
North Island Weather Event Response and Recovery Funding
Infrastructure
Infrastructure Ministers
New Infrastructure Funding Tool
Other Government Agencies
NZ Infrastructure Commission
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Historical infrastructure documents
Future of Work Tripartite Forum
Company and entity performance advice
Portfolio of companies and entities
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Types of companies and entities
Southern Response Independent Oversight Committee
Board appointments
What we look for
Application process
Terms of appointment
Appointment-only entities
How the Treasury provides performance advice
Framework for commercial and policy functions
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Regulatory Management System Overview
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Good regulatory practice
Keeping regulation fit for purpose
Information for regulators
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Systems we steward
The Overseas Investment Regulatory System
Earthquake Commission Regulatory System
The Reserve Bank's Institutional Regime
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RIA review
Regulatory standards bill
Turning Policy Into Legislation
Treasury’s Role in Regulatory Management
Other services
North Island Weather Events Loan Guarantee Scheme
Unclaimed money
Trust money transferred to the Crown
Bona vacantia (ownerless) property
Frequently asked questions
Property of a company removed from the Companies Register
Standard Requirements
Notices of vesting
Make an official information request
Engage with us on social media
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News
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Our events
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Guide for invited lecturers
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Speeches
Reviews & consultation
Consultation on proposed regulations related to the independent review of complaint procedure decisions made by EQC Toka Tū Ake about breaches of the Code of Insured Persons’ Rights
Funding strategy for Depositor Compensation Scheme
Residential flood insurance issues
Overseas Investment Act 2005 Forestry Review
Consulting on long-term fiscal challenges
Earthquake Commission Act 1993
Earthquake Commission Act - Submissions Received
Establishing an Independent Fiscal Institution
Public Finance Act 1989
Reform of Overseas Investment Act
Reviewing the Reserve Bank Act
Deposit Takers Bill
Reserve Bank of New Zealand Act 2021
RBNZ Amendment Act
Proactive releases, speeches and announcements
Weather forecasting system review
Publications
Budgets
Budget 2024
Budget 2023
Current and past Budgets
Forecasts
Vote information 1998 to 2023
Notes to the Historical Vote Information
Budget information releases
Financial statements of the Government
Month end financial statements
Year end financial statements
Strategies and plans
Investment statements
Long-term fiscal position
He Tirohanga Mokopuna (2021)
He Tirohanga Mokopuna (2016)
Affording Our Future (2013)
Long-term fiscal model
Long-term insights briefings
Wellbeing reports
Research and commentary
Weekly/fortnightly economic updates
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New Zealand Activity Index
Regional Activity Indices
Rangitaki blog
Contacting authors
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Working papers
Analytical papers
Monthly economic indicators
Other paper series and details
Policy perspectives papers
Productivity papers
Treasury papers
Staff insights
Disclaimer for research and commentary publications
Publications Committee
Email alerts for new research and commentary publications
New Zealand Economic and Financial Overviews 1997 to 2016
Search A-Z
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Regulatory impact statement
Regulatory Impact Statement: Financial arrangements - the treatment of interest-free and reduced-interest loans under IFRS
Regulatory impact statement
Regulatory Impact Statement: Financial arrangements - the treatment of interest-free and reduced-interest loans under IFRS
Publication type
:
Regulatory impact statement
Document (signed) date
:
Monday, 20 May 2013
Issue date
:
Tuesday, 21 May 2013
Corporate author
:
Inland Revenue
Additional details
Publication category
:
Legislation
Ministerial portfolio
:
Revenue
Formats and related files
Financial arrangements - the treatment of interest-free and reduced-interest loans under IFRS - 20 May 2013 - Inland Revenue Department - Regulatory Impact Statement
PDF
139.27 KB
Legislation: Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill
Assesment: RIS adequacy assessed by authoring agency
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Related external links:
Link to RIA on Inland Revenue Department website
