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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

Employers sometimes help employees cover costs of relocating themselves and immediate family for work.

If you pay or reimburse an employee's relocating costs, the payment may be tax free if they are relocating to:

  • start employment with you
  • stay with your company but start a new role at a new location
  • stay in their current role but move to a new location.

Relocation expenses will generally only be tax free if the employee's home is a substantial travelling distance from the new workplace.

Only expenses that are on our list of eligible relocation expenses can be reimbursed tax free. The payment must reflect the actual cost. Costs must be incurred before the end of the tax year after the employee relocates.

Determination 09/04: Eligible relocation expenses

Last updated: 21 Sep 2020
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