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Income Tax Act 2007

Income - Terminating provisions

CZ 31: Accommodation expenditure: New Zealand Defence Force

You could also call this:

“Special accommodation rules for Defence Force members from 2012 to 2015”

From 6 December 2012 to 31 March 2015, there are special rules about accommodation for people in the Defence Force. These rules apply when you’re a member of the Navy, Army, or Air Force, and they give you a place to stay because of your job.

The value of this accommodation is counted as part of your income. But here’s the good news - you only have to count the amount of rent you actually pay for it. This means if you’re paying less rent than what the accommodation is worth, you don’t have to worry about the extra value.

This rule is connected to section CE 1(1B), which talks about the money you get from your job. It’s part of how the government figures out your income for tax purposes.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6193241.

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Part C Income
Terminating provisions

CZ 31Accommodation expenditure: New Zealand Defence Force

  1. This section applies for the period that starts on 6 December 2012 and ends on 31 March 2015 for the purposes of section CE 1(1B) (Amounts derived in connection with employment) when—

  2. accommodation is provided to a person who is a member of the Defence Force by the Navy, Army, or Air Force, as those terms are defined in the Defence Act 1990; and
    1. the accommodation is provided in relation to the employment or service of the person.

      1. The value is an amount equal to the rent paid by the person for the accommodation.

      Notes
      • Section CZ 31: inserted (with effect on 6 December 2012), on , by section 39 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).