Statute
Section CX 31 — Income Tax Act 2007: Contributions to income protection insurance
Text of the provision Official document
CX 31 Contributions to income protection insurance An employer who satisfies a liability to pay, or contribute to the payment of, a premium for income protection insurance for the benefit of an employee does not provide a fringe benefit to the employee if a payment of the insurance to the employee would be assessable income of the employee. Defined in this Act: contribution , employee , employer , fringe benefit , pay Compare: 2004 No 35 s CX 26B
Official source: legislation.govt.nz
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