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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