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Income Tax Act 2007

Income - Excluded income - Definitions

CX 37: Meaning of unclassified benefit

You could also call this:

“What counts as an extra job-related benefit not specifically named in the law”

You might receive a benefit from your employer that is connected to your job. This is called an ‘unclassified benefit’. It’s a type of fringe benefit, which means it’s something extra your employer gives you on top of your regular pay.

An unclassified benefit is not one of the specific benefits mentioned in [sections CX 6 to CX 16] of this law. It’s also not a benefit that this part of the law says doesn’t count.

So, if your employer gives you something that’s related to your job, and it’s not already described in other parts of this law, it might be an unclassified benefit.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513417.

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

CX 37Meaning of unclassified benefit

  1. Unclassified benefit means a fringe benefit that arises if an employer provides an employee with a benefit in connection with their employment that is—

  2. not a benefit referred to in any of sections CX 6 to CX 16; and
    1. not a benefit excluded under this subpart.

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