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Income Tax Act 2007

Income - Excluded income - Definitions

CX 34: Meaning of emergency call

You could also call this:

“Defining what counts as an emergency work call from home”

An emergency call is when you have to visit a place as part of your job. This visit must start from your home. The reason for the visit is to provide important services. These services could be:

  • Fixing or running machines or equipment for your employer, their client, or their customer
  • Keeping essential services working for a local authority or public authority
  • Helping a business that gives energy or fuel to people
  • Providing emergency help for someone’s health or safety

Your employer, their client, customer, or a member of the public needs to ask for these services.

Most of these emergency calls happen between 6:00 pm and 6:00 am on weekdays, or at any time on weekends and public holidays. But if it’s for someone’s health or safety, it can be at any time.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513405.

Topics:
Work and jobs > Worker rights
Money and consumer rights > Taxes
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Part C Income
Excluded income: Definitions

CX 34Meaning of emergency call

  1. Emergency call means a visit that an employee is required to make, to which all the following apply:

  2. the employee makes the visit from their home in the course of their employment; and
    1. the purpose of the visit is to provide—
      1. essential services relating to the operation of the plant or machinery of the employer, or of their client or customer; or
        1. essential services relating to the maintenance of services provided by a local authority or a public authority; or
          1. essential services relating to the carrying on of a business for the supply of energy or fuel to the public; or
            1. emergency services relating to the health or safety of any person; and
            2. the employer, their client or customer, or a member of the public requests the services; and
              1. except when paragraph (b)(iv) applies, the services are required to be performed between the hours of 6.00 pm and 6.00 am on days other than a Saturday, Sunday, or statutory public holiday, and at any time on other days.

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                Notes
                • Section CX 34 list of defined terms request: inserted, on , by section 74 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).