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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, former MPs, and election candidates”

You don’t have to pay income tax on some things if you’re a member of Parliament, a former member, or running for election. This includes:

  • Travel, accommodation, or communication services that are paid for under certain sections of the Members of Parliament (Remuneration and Services) Act 2013. These services can be for you, your family, or someone running for election.

  • If you used to be a member of Parliament, you and your spouse or partner can get some travel benefits after 30 June 2014. These are paid for under section 39 of the same Act.

  • If you used to be Prime Minister, you and your spouse or partner can get some travel benefits. These are paid for under section 44 of the same Act.

  • If you’re part of the Executive (like a minister), you can get international travel, accommodation, and communication services without paying tax on them.

Remember, this only applies if the money isn’t already tax-free under another rule. It’s just for these specific benefits related to your role in Parliament.

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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.

Topics:
Money and consumer rights > Taxes
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“Tax-free annuities granted by the Executive Council and paid from the Crown Bank Account”

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“Maintenance payments from partners or child support are not taxed”

Part C Income
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).