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This final Taxation Determination was issued on 28 March 2007. It was not previously released in draft form. Its full title is "Fringe benefits tax: what is the benchmark interest rate to be used for the fringe benefits tax year commencing on 1 April 2007?"

The benchmark interest rate for the FBT year commencing 1 April 2007 is 8.05% per annum. This rate replaces the rate of 7.30% that has applied for the previous FBT year commencing 1 April 2006.

For a copy of TD 2007/10, go here

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