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|