This final Taxation Determination was issued on 1 April 2009. 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 2009?"
The benchmark interest rate for the FBT year commencing on 1 April 2009 is 5.85% per annum. This rate replaces the rate of 9.00% that applied for the previous FBT year commencing on 1 April 2008.
For a copy of TD 2009/10, go here