We have updated our website content that shows the range of relief and support available for customers affected by adverse or emergency events.
Tax relief for adverse and emergency events
We also have a page with additional specific relief available for those customers affected by the recent weather events including Cyclone Gabrielle.
January and February 2023 weather events
Both pages will be updated as additional relief or support becomes available.
Ex-gratia payments from employers to employees
The Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2) currently before Parliament includes provisions that mean certain payments and benefits from employers to employees will be exempt income, or not a fringe benefit if they met certain criteria and thresholds. The Supplementary Order paper to the bill shows the relevant provisions. Our website content will be updated once the bill has been enacted.