I'm desperately hoping the National government in power can put paid to this piece of ridiculous interpretation. Frankly there can be no sympathy with the IRD over cases of tax avoidance when they throw out their moral standpoint in the most spectacular of ways. There is no way that anyone who has ever traveled for business would argue that a hotel room was a perk, and I'd love them to show how in the majority of cases an employee was able to reduce their costs by the "income" they are suddenly being attributed.
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