Employee Accommodation Dispute: Taxation Laws and Legislative References – Technical Decision Summary

• Summary of technical decision summary on adjudication regarding accommodation provided to an employee
• Decision date: 7 August 2024, Issue date: 20 November 2024
• Disclaimer: Document is a summary and not official advice or guidance
• Summary of facts: Company provided accommodation to employee as part of health and safety obligations
• Dispute with Inland Revenue regarding PAYE and GST on accommodation value
• Taxpayer argued they did not provide accommodation, but Inland Revenue disagreed
• Dispute referred to Tax Counsel Office for adjudication
• Main issues: Whether accommodation was provided to the employee, determination of value for tax purposes.

Source: taxtechnical.ird.govt.nz

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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