Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
CX 8: Private use of motor vehicle: use by more than 1 employee
or “How multiple employees' personal use of a company car on the same day is taxed”
You could also call this:

“Rules for employer-provided subsidised transport as a fringe benefit”

When you get subsidised transport from your employer, it’s usually considered a fringe benefit. This means it’s an extra perk on top of your regular pay. However, there are two exceptions to this rule. If your situation falls under section CX 19C or CX 19D of the law, then the subsidised transport might not be counted as a fringe benefit. These sections explain special cases where the rules are different.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

Next up: CX 10: Employment-related loans

or “Loans from employers and their tax implications”
Next

Part C Income
Excluded income: Fringe benefits

CX 9Subsidised transport

  1. A fringe benefit arises when an employer provides subsidised transport to an employee, unless section CX 19C or CX 19D applies.

Compare
Notes
  • Section CX 9: amended, on , by section 25(1) (and see section 25(2) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).