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Income Tax Act 2007

Income - Excluded income - Fringe benefits

CX 9: Subsidised transport

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.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513348.

Topics:
Money and consumer rights > Taxes
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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.

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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).