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Inland Revenue

Tax Policy

PUBLISHED 1 July 2014

Omnibus tax bill enacted

Legislation introduced on 22 November 2013 in the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill received Royal assent on 30 June 2014. A special report on the new rules that deal with the taxation of employer-provided accommodation, accommodation payments, and other allowances and payments made by employers to cover employee expenditure is provided here in advance of full coverage of the new legislation in the August edition of the Tax Information Bulletin.  The new Act can be viewed at New Zealand Legislation.