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Income Tax Act 2007

Income - Excluded income - Exclusions and limitations

CX 27: Assistance with tax returns

You could also call this:

“Employer help with tax returns isn't a fringe benefit”

If your employer helps you prepare your tax return, it’s not considered a fringe benefit. This is true when the money spent on helping you would have been something you could deduct from your taxes if you had paid for it yourself. The law that explains this is called section DB 3.

Your tax return includes the information the tax office already has about your income. This information is shown in your pre-filled account, which is mentioned in section 22D(5) of the Tax Administration Act 1994.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513389.

Topics:
Money and consumer rights > Taxes
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Part C Income
Excluded income: Exclusions and limitations

CX 27Assistance with tax returns

  1. An employer’s assistance with the preparation of an employee’s return of income is not a fringe benefit when the expenditure incurred in providing the assistance is expenditure for which the employee would have been allowed a deduction, if it had been incurred by the employee, under section DB 3 (Determining tax liabilities).

  2. For the purposes of this section, an employee’s return of income includes the income information held by the Commissioner and set out in the employee’s pre-populated account referred to in section 22D(5) of the Tax Administration Act 1994.

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Notes
  • Section CX 27(1) heading: inserted, on , by section 144(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section CX 27(1): amended, on , by section 144(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section CX 27(2) heading: inserted, on , by section 144(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section CX 27(2): inserted, on , by section 144(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section CX 27 list of defined terms income statement: repealed, on , by section 144(4) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).