91AARDetermination relating to eligible relocation expenses

1. The Commissioner may determine that a type of expenditure is an eligible relocation expense for the purposes of section CW 17B of the Income Tax Act 2007, section CW 13B of the Income Tax Act 2004, and section CB 12(1B) of the Income Tax Act 1994.

2. The determination may set out the income year or income years for which it is to apply, but may not apply for income years before the 2002–03 income year.

3. In determining whether a type of expenditure is an eligible relocation expense, the Commissioner may take into account whether the expenditure necessarily arises from a work-related relocation of an employee, rather than arising as a cost, including a private or capital cost, that an employee has incurred, or will incur, gradually over time irrespective of whether the employee would have relocated. In this regard, the Commissioner may bear in mind—

4. whether the expenditure amounts to a substitution for an employee's salary or wages:
5. whether employers generally treat the type of expenditure as a relocation expense:
6. the difficulty of and costs in measuring any element of private benefit.

7. The determination may provide for the extension, limitation, variation, cancellation, or revocation of an earlier determination. The Commissioner must give at least 30 days' notice of the implementation date of any change to the determination.

8. A person affected by a determination made under this section may dispute or challenge the determination under Parts 4A and 8A.

9. A determination under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).