|Documents in this information release||
The Cabinet paper was considered by the Cabinet Legislation Committee on 15 April 2021 and confirmed by Cabinet on 19 April 2021.
One attachment to the Cabinet paper is not included in this information release as it is publicly available:
Cabinet paper LEG-21-CAB-0042: Income Tax (Employment Income - Meaning of Accommodation) Regulations 2021
This information release covers the order in council that added a new exclusion to the definition of accommodation. The exclusion gives a tax exemption for accommodation that is provided to allow an employee to isolate due to the risk of the outbreak or spread of COVID-19.