Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698751736086.pdf (New Zealand)
No 320 House of Representatives Supplementary Order Paper Tuesday, 7 March 2023 Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) Proposed amendments Hon Julie Anne Genter, in Committee, to move the following amendments: Clause 23 In clause 23(1), replace “unless section CX 19C applies” (page 25, line 6) with “unless section CX 19C or CX 19D applies” Clause 27 Replace the heading to clause 27 (page 25, line 28) with “New sections CX 19C and CX 19D inserted”.
In clause 27, after new section CX 19C (page 26, after line 28), insert: CX 19D Certain self-powered and low-powered vehicles and vehicle- share services Self-powered and low-powered vehicles (1) A vehicle that an employer provides to an employee for the main purpose of the employee travelling between their home and place of work is not a fringe benefit if the vehicle is: (a) (b) (c) (d) (e) a bicycle: an electric bicycle: a scooter: an electric scooter: any other vehicle declared under section 168A of the Land Transport Act 1998— (i) to be a mobility device; or 1 SOP No 320 Proposed amendments to Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) (ii) to be not a motor vehicle.
Payment of vehicle-share service costs (2) A benefit that an employer provides to an employee in the form of assistance with the payment of the employee’s costs of using a vehicle-share service for the main purpose of an employee travel‐ ling between their home and place of work is not a fringe benefit if the vehicle-share service provides use of 1 or more of the following vehicles to the employee: (a) (b) (c) (d) (e) bicycle: electric bicycle: scooter: electric scooter: any other vehicle declared under section 168A of the Land Transport Act 1998— (i) (ii) to be a mobility device; or to be not a motor vehicle.
Meaning of vehicle-share service (3) In this section, vehicle-share service means a transport service that allows users to hire a vehicle for a point-to-point trip through a mobile communication device.

Explanatory note This Supplementary Order Paper amends the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2).
The effect of the amendment is to allow bicycles, electric bicycles, scooters, electric scooters, micro-mobility share services, and any other low-powered vehicles to be exempt from fringe benefit tax where they are being used for commuting.
This amendment supports Aotearoa’s cli‐ mate change goals and commitments, including the specific actions below: the Emissions Reduction Plan (ERP) transport target to reduce total kilometres travelled by the light vehicle fleet by 20% by 2035; ERP action 10.2.1: accelerate the uptake of low-emission vehicles, specifically the initiative to “investigate how the tax system could support clean transport options to ensure low-emissions transport options are not disadvantaged”; and the overall goal of net-zero carbon emissions by 2050, as legislated through the Climate Change Response (Zero Carbon) Amendment Act 2019.
Wellington, New Zealand: Published under the authority of the House of Representatives—2023 • • • 2