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CX 19C: Certain public transport
or “Employer payments for public transport to work are not considered fringe benefits”
You could also call this:

“Tax rules for employer-provided bikes, scooters, and vehicle-share services for commuting”

When your employer gives you a vehicle to mainly travel between your home and work, it’s not considered a special work benefit if the vehicle is a bicycle, electric bicycle, scooter, electric scooter, or any other vehicle that the government says is a mobility device or not a motor vehicle.

If your employer helps you pay for using a vehicle-share service to mainly travel between your home and work, this help is not considered a special work benefit. This applies if the vehicle-share service offers bicycles, electric bicycles, scooters, electric scooters, or any other vehicle that the government says is a mobility device or not a motor vehicle.

The government can make rules about how much these vehicles can cost and what features they need to have.

A vehicle-share service is a transport service that lets you hire a vehicle for a single trip using your mobile phone.

The government can make more detailed rules about this, which will be published as official legislation.

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Next up: CX 20: Benefits to enable performance of duties

or “Tax-free benefits from employers to help you do your job”
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Part C Income
Excluded income: Exclusions and limitations

CX 19DCertain self-powered and low-powered vehicles and vehicle-share services

  1. A vehicle that an employer provides to an employee for the main purpose of the employee travelling between their home and place of work is not a fringe benefit if the vehicle is—

  2. a bicycle:
    1. an electric bicycle:
      1. a scooter:
        1. an electric scooter:
          1. any other vehicle declared under section 168A of the Land Transport Act 1998 to be—
            1. a mobility device; or
              1. not a motor vehicle.

              2. A benefit that an employer provides to an employee in the form of assistance with the payment of the employee’s costs of using a vehicle-share service for the main purpose of an employee travelling between their home and place of work is not a fringe benefit if the vehicle-share service provides use of 1 or more of the following vehicles to the employee:

              3. a bicycle:
                1. an electric bicycle:
                  1. a scooter:
                    1. an electric scooter:
                      1. any other vehicle declared under section 168A of the Land Transport Act 1998 to be—
                        1. a mobility device; or
                          1. not a motor vehicle.

                          2. For the purposes of subsections (1) and (2), the Governor-General may, by Order in Council made on the recommendation of the Minister of Revenue, make regulations specifying—

                          3. the maximum allowable cost of the vehicle referred to in subsection (1); and
                            1. requirements for any vehicle referred to in subsections (1) and (2).

                              1. In this section, vehicle-share service means a transport service that allows users to hire a vehicle for a point-to-point trip through a mobile communication device.

                              2. Regulations made under this section are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

                              Notes
                              • Section CX 19D: inserted, on , by section 27(1) (and see section 27(2) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
                              • Section CX 19D(5) heading: inserted (with effect on 1 April 2023), on , by section 26 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
                              • Section CX 19D(5): inserted (with effect on 1 April 2023), on , by section 26 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).