- 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.
