CX 29Entertainment

1. A benefit in a form of entertainment described in section DD 2 (Limitation rule) that an employer provides to an employee is not a fringe benefit. This subsection is overridden by subsection (2).

2. A benefit in a form of entertainment described in section DD 2 that an employer provides to an employee is a fringe benefit if—

3. the employee does not receive or use it in the course of employment; and
4. the employee does not receive or use it as a necessary consequence of their employment duties; and
5. either—
   1. the employee may choose when to receive or use the benefit; or
   2. the entertainment is of a kind described in section DD 7 (Entertainment outside New Zealand).

Compare

• 2004 No 35 s CX 25