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Income Tax Act 2007

Income - Excluded income - Exclusions and limitations

CX 23: Benefits provided on premises

You could also call this:

“Tax-free benefits you can use at work”

You don’t have to pay tax on most benefits your employer gives you if you use them at work. This doesn’t include free or cheaper travel, accommodation, or clothing.

Your employer can give you these benefits at their own workplace or at a workplace of a company that’s part of the same group as your employer. Also, if you work for a company that’s part of a group, you can get these benefits at your own workplace or at the workplace of the company giving you the benefit.

When we talk about a workplace, we mean places your employer owns or rents. It also includes other places where you have to do work for your employer. But it doesn’t include places where you live, even if your employer owns them.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513380.

Topics:
Money and consumer rights > Taxes
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“Tax treatment of benefits given to non-executive directors by companies”

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CX 24: Benefits related to health or safety, or

“Employer-provided health and safety benefits that aren't taxed”

Part C Income
Excluded income: Exclusions and limitations

CX 23Benefits provided on premises

  1. A benefit, other than free, discounted, or subsidised travel, accommodation, or clothing, is not a fringe benefit if the benefit is—

  2. provided to the employee by the employer of the employee and used or consumed by the employee on the premises of—
    1. the employer:
      1. a company that is part of the same group of companies as the employer:
      2. provided to the employee by a company that is part of the same group of companies as the employer of the employee and used or consumed by the employee on the premises of—
        1. the employer:
          1. the company that provides the benefit.

          2. In this section, the premises of a person—

          3. include premises that the person owns or leases:
            1. include premises, other than those referred to in paragraph (a), on which an employee of the person is required to perform duties for the person:
              1. do not include premises occupied by an employee of the person for residential purposes.

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                Notes
                • Section CX 23(1)(a): amended (with effect on 5 August 2010), on , by section 34 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
                • Section CX 23(1)(b): amended (with effect on 5 August 2010), on , by section 34 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).