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Employees working from Home

The Commissioner of Inland Revenue has realised
working from home is likely to be permanent for some
employees. Therefore, limiting its application only to those
affected by Covid 19 needs correcting. The Commissioner
also requires longer to think about all the matters relating
to tax consequences of the Determination. Two changes
have been made by Determination EE002A as follows:

  1. Determination EE002 will now expire on 17 March
    2021.
  2. It will now apply to all those working from home
    regardless of whether it was caused by Covid 19 or
    not.
    Reminder: you do not have to apply Determination EE002.