Section CX 23 — Income Tax Act 2007: Benefits provided on premises

CX 23 Benefits provided on premises When not fringe benefit (1) A benefit, other than free, discounted, or subsidised travel, accommodation, or clothing, is not a fringe benefit if the benefit is— (a) provided to the employee by the employer of the employee and used or consumed by the employee on the premises of— (i) the employer: (ii) a company that is part of the same group of companies as the employer: (b) provided to the employee by a company that is part of the same group of companies as the employer of the employee and used or consumed by the employee on the premises of— (i) the employer: (ii) the company that provides the benefit. Premises of person (2) In this section, the premises of a person— (a) include premises that the person owns or leases: (b) include premises, other than those referred to in paragraph (a), on which an employee of the person is required to perform duties for the person: (c) do not include premises occupied by an employee of the person for residential purposes. Defined in this Act: company , employee , employer , fringe benefit , group of companies , lease Compare: 2004 No 35 s CX 20 Section CX 23(1)(a): amended (with effect on 5 August 2010), on 21 December 2010, by section 34 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130). Section CX 23(1)(b): amended (with effect on 5 August 2010), on 21 December 2010, by section 34 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).