Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Deductions - Entertainment expenditure

DD 7: Entertainment outside New Zealand

You could also call this:

“You can claim all entertainment expenses incurred outside New Zealand”

If you spend money on entertainment outside of New Zealand, you can deduct the full amount from your taxes. The usual rule that limits how much you can deduct for entertainment expenses doesn’t apply in this case. This means you can claim all the money you spent on entertainment when you were in another country.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513823.

Topics:
Money and consumer rights > Taxes
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DD 6: Entertainment as business or for charitable purpose, or

“Exceptions for entertainment expenses in business or charity”

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DD 8: Entertainment that is income or fringe benefit, or

“Entertainment expenses that count as income or employee benefits”

Part D Deductions
Entertainment expenditure

DD 7Entertainment outside New Zealand

  1. The limitation rule does not apply to a deduction for expenditure on entertainment that is enjoyed or consumed outside New Zealand.

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