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Where are we now ? Update on recent employment tax issues

Author: Robyn Walker and Nigel Jemson

In the past few months, there has been a flurry of discussion on various issues involving the taxation of certain benefits provided by employers.  Inland Revenue has been taking steps to adopt a stricter stance in this area, generating a considerable backlash from taxpayers and in the media. In particular, the recent furore surrounding proposed changes to FBT on car parks and taxation of communication payments to employees has attracted widespread attention in the press, forcing a Government back-down on the proposed changes.

In addition, a recent Issues Paper and Commissioner’s Statement on accommodation allowances has changed long-standing views on how these allowances are taxed, creating uncertainty in this area of law, and highlighting potential tax implications for employers who transfer workers to Christchurch during the rebuild.

In light of these recent developments, the following table is aimed at providing a helpful summary of the proposed changes, the history behind these issues, and where the law currently stands in these areas :    

Click here to view the summary table of the proposed changes.

Tax Alert April 2013 contents


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