Section CX 24 — Income Tax Act 2007: Benefits related to health or safety

CX 24 Benefits related to health or safety A benefit that an employer provides to an employee is not a fringe benefit to the extent to which it— (a) is related to the employee’s health or safety; and (b) is aimed at hazard management in the workplace as contemplated in the Health and Safety in Employment Act 1992; and (c) would be excluded by section CX 23 from being a fringe benefit if provided on the employer’s premises. Defined in this Act: employee , employer , employment , fringe benefit Compare: 2004 No 35 s CX 20B