Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
DD 7: Entertainment outside New Zealand
or “You can claim all entertainment expenses incurred outside New Zealand”
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.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

Next up: DD 9: Relationship with fringe benefit tax rules

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

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