CX 33Goods provided at discount by third parties

1. This section applies when an employer and a person who is not associated with the employer have an arrangement through which goods are provided by the person at a discount.

2. A discount provided by the person to an employee in a group of employees is not a fringe benefit if—

3. the person offers a discount to a group of persons that—
   1. negotiates the discount on an arm’s-length basis; and
   2. does not include the group of employees; and
   3. is comparable in number to the group of employees; and
4. the discount offered to the group of employees is the same or less than the discount offered to the group described in paragraph (a).

Compare

• 2004 No 35 s CX 27B