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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /New Zealand /3. Payroll and particular aspects of employee remuneration /3.1 Tax-free remuneration / 3.1.3 Clothing allowances

3.1.3 Clothing allowances

New Zealand

Income Tax Act 2007, s CW17CC states that 'distinctive work clothing' may be provided tax-free, to the extent that it satisfies the

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9.2.2 Work permits

5.2 Employee registration

Author details

2.1.6 Local development tax

9.1.4 Expats and labour quotas

2.1.1 Withholding obligation

3.7 Performance-related bonuses

2.2.2 Social security rates

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

5.3.1 Foreign company definition and registration

2.2 Withholding of social security

3.4 Severance pay

3.2 Leave of absence

3.2 Stock options

2.2.1 Mexican Social Security Institute (IMSS)

1.4.2 Industrial Training Fund (ITF)

2.1.6 Record keeping

2.2.4 Gratuity fund

6.2 Double tax relief

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)

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