Date posted: 16/02/2021

Submission on income tax treatment of accommodation provided to employees

CA ANZ recently provided feedback to Inland Revenue on draft operational statement ED0227: Income Tax Treatment of Accommodation provided to employees.

CA ANZ recently provided feedback to Inland Revenue on draft operational statement ED0227: Income Tax Treatment of Accommodation provided to employees.

The Statement sets out the income tax treatment of employer provided accommodation and the provision of accommodation allowances.  

The Statement is well written and includes flowcharts and examples.  It is clear and easy to understand and will be a valuable resource for  taxpayers, tax agents and practitioners.  Overall we support the publication of this Statement.