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<p>The <a href="/publications/2023/2023-sr-drr-fif">special report</a> covers the Order in Council relating to the change to the deemed rate of return (DRR) for attributing interest on foreign investment funds.</p>
<p>With effect from 16 June 2023, the rate has been set at 8.15% for the 2022–23 income year.</p>
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