Section CX 27 — Income Tax Act 2007: Assistance with tax returns

CX 27 Assistance with tax returns An employer’s assistance with the preparation of an employee’s income statement or return of income is not a fringe benefit when the expenditure incurred in providing the assistance is expenditure for which the employee would have been allowed a deduction, if it had been incurred by the employee, under section DB 3 (Determining tax liabilities). Defined in this Act: deduction , employee , employer , fringe benefit , income statement , return of income , Compare: 2004 No 35 s CX 23