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Inland Revenue

Tax Policy


The bill proposes various changes to bring a wider range of salary substitutes into the definition of “income” for tax and social assistance purposes.

In the bill as introduced, these changes included proposals to tax a wider set of car parks through the FBT rules, largely applying to car parks provided to employees in the central business districts of Auckland and Wellington.

The Minister of Revenue has invited the Committee to withdraw the proposals relating to car parks from the bill.