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There are special time limits for the tax exempt status of employer provided accommodation or allowances following the Canterbury earthquakes. These time limits are available for people doing rebuild or recovery work in Christchurch.

The normal 3 year rule for capital projects applies to Canterbury rebuild and recovery work from 1 April 2019.

Employer arrived in Christchurch Tax exemption status Status time limit
4 September 2010 – 31 March 2015 Lasts for 5 years Applied to the time the employee works continuously in greater Christchurch
1 April 2015 – 31 March 2016 Lasts for 4 years Based on the employer’s expectation of how long the employee will be working on the project
1 April 2016 – 31 March 2019 Lasts for 3 years