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Income Tax Act 2007

General collection rules - Employment-related taxes - Attributing fringe benefits to employees

RD 48: When attributed benefits provided to more than 1 employee

You could also call this:

“How to assign fringe benefits when multiple employees receive them”

If you’re an employer and you give a fringe benefit to more than one employee, you need to decide who gets it for tax purposes. You should give it to the employee who uses it the most or gets it the most in a quarter or income year. This is for the kind of benefit talked about in section RD 47.

If you can’t figure out which employee uses or gets the benefit the most, you have to put it in a pool. This is called pooling and it’s explained in section RD 53.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1520082.

Topics:
Money and consumer rights > Taxes
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RD 47: Attribution of certain fringe benefits, or

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RD 49: Application of thresholds to attributed benefits, or

“How thresholds affect the tax treatment of certain employee benefits”

Part R General collection rules
Employment-related taxes: Attributing fringe benefits to employees

RD 48When attributed benefits provided to more than 1 employee

  1. If an employer provides a fringe benefit to which section RD 47 applies to more than 1 employee, the employer must attribute the benefit to the employee who mainly uses or receives it in a quarter or income year, as applicable. If the employer cannot determine which employee mainly uses or receives the benefit, they must pool the benefit under section RD 53.

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