Statute
Section CX 28 — Income Tax Act 2007: Accommodation
Text of the provision Official document
CX 28 Accommodation The value of accommodation that an employer provides to an employee in connection with the employment or services is not a fringe benefit. Defined in this Act: accommodation , employee , employer , employment , fringe benefit Section CX 28: substituted (with effect on 1 April 2008), on 6 October 2009, by section 54(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
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