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CW 15: Dividends paid by qualifying companies
or “Tax-free portions of dividends from qualifying companies for NZ residents”
You could also call this:

“Governor-General's allowance and perks are tax-free”

You don’t have to pay income tax on certain things related to the Governor-General. These include:

The allowance paid to the Governor-General. This is money given to them as part of their job. It’s mentioned in section 6 of the Governor-General Act 2010.

Any benefits or special things given to the Governor-General as part of an agreement. These agreements are talked about in section 11(1) and section 28(1)(d) of the Governor-General Act 2010.

These things are called ‘exempt income’, which means they don’t count when figuring out how much tax someone needs to pay.

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Next up: CW 16B: Accommodation expenditure: out-of-town secondments and projects

or “Tax-free accommodation for temporary out-of-town work assignments”
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Part C Income
Exempt income

CW 16Allowance of Governor-General and other benefits and privileges

  1. The following are exempt income:

  2. the allowance of the Governor-General, paid under section 6 of the Governor-General Act 2010:
    1. any benefit or privilege provided under an agreement made under section 11(1) of the Governor-General Act 2010 or an agreement referred to in section 28(1)(d) of that Act.

      Notes
      • Section CW 16: substituted, on , by section 23 of the Governor-General Act 2010 (2010 No 122).
      • Section CW 16 list of defined terms exempt income: inserted (with effect on 1 April 2008), on , by section 14 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).