Skip to main content

About
Keep up to date
IR main site
IR Tax Policy
Contact us
Website feedback

Tax Technical

IR's interpretations of existing tax law

Tax Technical

Publications Ngā putanga

Consultation Whai Tohutohu

Work Programmes Hōtaka mahi

Apply for ruling Te tono whakataunga

Modify legislation Whakarerekē Ture

Tax Technical

Publications Ngā putanga

Consultation Whai Tohutohu

Work Programmes Hōtaka mahi

Apply for ruling Te tono whakataunga

Modify legislation Whakarerekē Ture

Keep up to date

Website feedback

New legislation / Act articles

Student Loan Scheme Amendment Act 2012

Miscellaneous technical amendments

2012 miscellaneous technical amendments to the Student Loans Scheme Act.

Certain information that must be disclosed in a loan contract
The order in which deductions and payments are offset against the consolidated loan balance
How interest is calculated, charged and compounded
Student loan repayment codes
Notification period for significant over-deductions
Repayment obligations of overseas-based borrowers
Issuing an additional deduction rate or a special assessment to collect a significant under-deduction
Transitional provision for small amounts of unpaid and uncollected repayments obligations
Commissioner may grant relief from late payment interest
Reference to consolidated loan balance

Jump back to the top of the page top

About
Keep up to date
IR main site
IR Tax Policy
Contact us
Website feedback

Conditions of use
Privacy
© Copyright 2025 Inland Revenue