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Income Tax Act 2007

Income - Exempt income

CW 19B: Certain amounts derived by employees during emergency events: exempt income

You could also call this:

"Money from your employer during emergencies might be tax-free"

If you get money or accommodation from your employer during an emergency event, it might not be counted as income that you have to pay tax on. This is because of a rule that says income that meets the conditions in section FP 20 is exempt income. You do not have to pay tax on this income if it is accommodation or if it is $5,000 or less and not accommodation.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1432076.

Topics:
Money and consumer rights > Taxes
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Part CIncome
Exempt income

CW 19BCertain amounts derived by employees during emergency events: exempt income

  1. Income that satisfies section FP 20 (Certain amounts derived by employees during emergency events) is exempt income to the extent to which the income is—

  2. accommodation:
    1. less than or equal to $5,000 in total, if the income is in a form other than accommodation.

      Notes
      • Section CW 19B: inserted, on , by section 26 of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).