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Income Tax Act 2007

Income - Exempt income

CW 31: Services for members and former members of Parliament

You could also call this:

"Tax-free services for MPs and former MPs"

Illustration for Income Tax Act 2007

You do not have to pay income tax on some services. These services are for members and former members of Parliament. They include travel, accommodation, and communication services paid under certain sections of the Members of Parliament (Remuneration and Services) Act 2013, such as section 17, 23, 27, 31, 34, or 35. You also do not have to pay income tax on travel entitlements for former members of Parliament paid under section 39 of the Members of Parliament (Remuneration and Services) Act 2013 after 30 June 2014. This also applies to travel entitlements for former Prime Ministers paid under section 44 of the Members of Parliament (Remuneration and Services) Act 2013.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513236.

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Part CIncome
Exempt income

CW 31Services for members and former members of Parliament

  1. An amount is exempt income of a person to the extent that it is income of the person and is not exempt income of the person under another provision of subpart CW, if the amount is—

  2. travel, accommodation, or communication services, and is—
    1. paid under section 17, 23, 27, 31, 34, or 35 of the Members of Parliament (Remuneration and Services) Act 2013; and
      1. provided to a member of Parliament (including in his or her capacity as a member of the Executive), a qualifying electoral candidate, or a family member of one of those persons:
      2. the travel entitlements of a former member of Parliament (including the travel entitlements that apply in respect of a former member's spouse or partner) and is paid under section 39 of the Members of Parliament (Remuneration and Services) Act 2013 after 30 June 2014:
        1. the travel entitlements of a former Prime Minister (including the travel entitlements that apply in respect of a former Prime Minister's spouse or partner) and is paid under section 44 of the Members of Parliament (Remuneration and Services) Act 2013:
          1. international travel, international accommodation, or communications services provided to a member of the Executive.

            Notes
            • CW 31: replaced, on , by section 66 of the Members of Parliament (Remuneration and Services) Act 2013 (2013 No 93).