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Income Tax Act 2007

Income - Excluded income - Exclusions and limitations

CX 26: Non-liable payments

You could also call this:

"Payments from your employer that are not taxed"

Illustration for Income Tax Act 2007

You get a benefit from your employer. It is not a fringe benefit if you get it in a quarter or year when all your pay-as-you-earn (PAYE) income payments are not liable for income tax. You can compare this to the 2004 legislation for more information.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513387.

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Topics:
Money and consumer rights > Taxes
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CX 25: Benefits provided by charitable organisations, or

"Tax rules for benefits from charities to their employees"

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CX 27: Assistance with tax returns, or

"Employer help with tax returns isn't a fringe benefit"

Part CIncome
Excluded income: Exclusions and limitations

CX 26Non-liable payments

  1. A benefit received by an employee is not a fringe benefit to the extent to which it is received in a quarter or in an income year in which they derive 1 or more pay-as-you-earn (PAYE) income payments, all of which are not liable for income tax.

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