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Income Tax Act 2007

Income - Excluded income - Exclusions and limitations

CX 19B: Transport in vehicle other than motor vehicle

You could also call this:

“Transport in non-passenger vehicles without motors isn't a fringe benefit”

When your employer provides you with transport in a vehicle, it’s not considered a fringe benefit if the vehicle is not a motor vehicle and is not mainly designed to carry passengers. This means if you’re transported in a vehicle that doesn’t have an engine (like a motor) and isn’t meant to carry people, your employer doesn’t have to treat it as a special work benefit 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=DLM7216646.

Topics:
Money and consumer rights > Taxes
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CX 19: Benefits provided instead of allowances, or

“Employer-provided benefits that replace certain tax-free allowances”

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CX 19C: Certain public transport, or

“Employer payments for public transport to work are not considered fringe benefits”

Part C Income
Excluded income: Exclusions and limitations

CX 19BTransport in vehicle other than motor vehicle

  1. A benefit that an employer provides to an employee in the form of transport of the employee in a vehicle is not a fringe benefit if the vehicle—

  2. is not a motor vehicle; and
    1. is not designed principally for the carriage of passengers.

      Notes
      • Section CX 19B: inserted (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on , by section 38(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).