Description: The deemed rate of return for taxing foreign investment fund interests is 5.86% for the 2018-19 income year, down from 6.44% for the previous income year. The deemed rate of return is set annually and is one of the methods that can be used to calculate income from foreign investment fund interests. The rate is based on taking an average of the five-year Government bond rate at the end of each quarter, plus a margin of four percentage points.