• Type: Publication series
  • Date: 12/13/2012

New Zealand – IRD Changes Long-Standing Views on Accommodation Allowances 

KPMG in New Zealand reports that, in a move that may increase assignment costs, New Zealand’s Inland Revenue Department has released a Commissioner’s Statement signalling a significant change in approach to accommodation and accommodation allowances. Contrary to long-standing practice, the Statement suggests that the value of accommodation is taxable even if an individual is maintaining a home elsewhere and does not benefit from the arrangement.

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