Statute
Section CX 4 — Income Tax Act 2007: Relationship with assessable income
Text of the provision Official document
CX 4 Relationship with assessable income To the extent to which a benefit that an employer provides to an employee in connection with their employment is assessable income, the benefit is not a fringe benefit. Defined in this Act: assessable income , employee , employer , employment , fringe benefit Compare: 2004 No 35 s CX 4
Official source: legislation.govt.nz
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