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Income Tax Act 2007

Income - Excluded income - Exclusions and limitations

CX 33B: Benefits for members of Parliament

You could also call this:

"What benefits do MPs get and how are they taxed?"

Illustration for Income Tax Act 2007

When it comes to the FBT rules, you can use reasonable estimates to figure out what benefits are given to members of Parliament under the Parliament Act 2025. You use these estimates to decide if a benefit is a fringe benefit, or if it is excluded from being a fringe benefit, or if it is valued at zero. You make these estimates for the purposes of the FBT rules.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM5493720.

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Part CIncome
Excluded income: Exclusions and limitations

CX 33BBenefits for members of Parliament

  1. Reasonable estimates may be used to determine, for the purposes of the FBT rules, what benefit provided under the Parliament Act 2025 to a member of Parliament is a fringe benefit, or excluded from being a fringe benefit, or valued at zero.

Notes
  • Section CX 33B: inserted (with effect on 1 July 2013), on , by section 22 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
  • Section CX 33B: amended, on , by section 51 of the Parliament (Repeals and Amendments) Act 2025 (2025 No 63).