FP 20Certain amounts derived by employees during emergency events

1. Income derived by an employee from an employer is exempt income to the extent given by section CW 19B (Certain amounts derived by employees during emergency events: exempt income) if the income—

2. would be assessable income in the absence of this section; and
3. is provided by the employer for the purpose of relief of employees from the adverse effects of an emergency event; and
4. is derived in the period of 8 weeks starting on the date the emergency event begins, as specified by regulations made under section 6J of the Tax Administration Act 1994; and
5. does not replace a PAYE income payment; and
6. does not depend on the seniority of the employee; and
7. if the employee is associated with the employer, is available to another employee who—
   1. is not associated with the employer; and
   2. is, or was immediately before an emergency event, in full-time employment with the employer; and
8. is treated by the employer as being exempt income for the employee.