Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Deductions - Entertainment expenditure

DD 8: Entertainment that is income or fringe benefit

You could also call this:

“Entertainment expenses that count as income or employee benefits”

You don’t have to worry about the limitation rule for certain types of entertainment expenses. This rule doesn’t apply when you spend money on entertainment that becomes someone else’s income. It also doesn’t apply when the entertainment is a fringe benefit that is subject to fringe benefit tax. A fringe benefit is like an extra perk that an employer gives to their employees, on top of their usual pay.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513825.

Topics:
Money and consumer rights > Taxes
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DD 7: Entertainment outside New Zealand, or

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

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DD 9: Relationship with fringe benefit tax rules, or

“How entertainment expense deductions and fringe benefit tax rules work together”

Part D Deductions
Entertainment expenditure

DD 8Entertainment that is income or fringe benefit

  1. The limitation rule does not apply to a deduction for expenditure on entertainment that is—

  2. income of the person who consumes it; or
    1. a fringe benefit to which fringe benefit tax applies.

      Compare