OS 19/05
Issued
18 Dec 2019

Employer-provided travel from home to a distant workplace – income tax (PAYE) and fringe benefit tax

This statement is intended to clarify and simplify the tax rules around employer-provided travel to distant workplaces - for example, a person who works in Wellington but lives in Auckland, or who may travel greater distances in working from home or at multiple workplaces.

TIB Volume 32 No 1 February 2020