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 if you are a member of Parliament or used to be one. These services include travel, accommodation, and communication services paid under certain sections of the Parliament Act 2025, such as section 72, or clauses of Schedule 3. You also do not pay tax on travel rebates if you are a former member of Parliament and they are paid under section 39 of the Members of Parliament (Remuneration and Services) Act 2013. You are also exempt from paying tax on international travel and accommodation if you are a member of the Executive. Some services are exempt if they are provided to a family member of a member of Parliament or a former member of Parliament. This includes services paid under section 74 of the Parliament Act 2025 for a former Prime Minister.

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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 72, 85, 87, or 94 or clauses 15 and 16 of Schedule 3 of the Parliament Act 2025; and
      1. provided to a member of Parliament (including in his or her capacity as a member of the Executive), an eligible candidate, or a family member of one of those persons:
      2. the travel rebates of a former member of Parliament (including the travel rebates that apply in respect of a former member’s spouse or partner) and is paid—
        1. under section 39 of the Members of Parliament (Remuneration and Services) Act 2013 after 30 June 2014 but before the day specified in section 2(1) of the Parliament Act 2025:
          1. under clause 23 or 24 of Schedule 3 of the Parliament Act 2025 on and after the date on which that schedule came into force:
          2. the travel expenses of a former Prime Minister (including the travel expenses that apply in respect of a former Prime Minister’s spouse or partner) and is paid in accordance with a determination made under section 74 of the Parliament Act 2025:
            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).
              • Section CW 31(a)(i): amended, on , by section 51 of the Parliament (Repeals and Amendments) Act 2025 (2025 No 63).
              • Section CW 31(a)(ii): amended, on , by section 51 of the Parliament (Repeals and Amendments) Act 2025 (2025 No 63).
              • Section CW 31(b): replaced, on , by section 51 of the Parliament (Repeals and Amendments) Act 2025 (2025 No 63).
              • Section CW 31(c): replaced, on , by section 51 of the Parliament (Repeals and Amendments) Act 2025 (2025 No 63).
              • Section CW 31 list of defined terms eligible candidate: inserted, on , by section 51 of the Parliament (Repeals and Amendments) Act 2025 (2025 No 63).
              • Section CW 31 list of defined terms qualifying electoral candidate: repealed, on , by section 51 of the Parliament (Repeals and Amendments) Act 2025 (2025 No 63).