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Ngā utu tāpui haerenga Travel allowances


You can pay a cash allowance to an employee for travel between home and work. This is tax-free if it reimburses their additional transport costs and they:

  • are working outside their normal hours of work, such as overtime, shift or weekend work
  • need to carry work-related tools or equipment, for example, they might usually take the bus but on a particular day they need to carry a large toolbox
  • are travelling to fulfil a statutory obligation
  • have a temporary change in workplace
  • have some other condition of their job, or
  • cannot access adequate public transport.