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Regulatory Analysis Summary: Amending the student loan arrest at border provision

Regulatory Analysis Summary: Amending the student loan arrest at border provision

Author:

Inland Revenue

Ministerial portfolio:

Revenue

Relevant legislation:

Taxation (Annual Rates for 2026–27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill

Document signed date:

5 August 2026

Date published:

18 September 2026

ID number:

REG-2344

Source document:

Amending the student loan arrest at border provision

Copyright:

© Crown Copyright, Attribution 4.0 International (CC BY 4.0)

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Regulatory Analysis Summary Amending the student loan arrest at border provision