But this time, only Auckland and Wellington central business district workers who use a car park an employer provides are in the sights of Revenue Minister Peter Dunne.
The final shape of "salary trade-offs" reforms will be introduced in the next Taxation Bill, probably next month, for application from April 1 next year.
Deloitte Dunedin tax partner Peter Truman said yesterday there were several aspects of the reforms which were likely to be of interest.
But in particular, subject to certain exemptions, all car parks in the Auckland and Wellington CBD provided to employees by their employer would always be subject to Fringe Benefit Tax (FBT).
"This is likely to be a tax increase for many businesses that currently own or lease such car parks and therefore do not pay any FBT on those car parks."
Auckland and Wellington were chosen because car parks in those CBDs could cost materially more than other centres - respectively $10,000 and $5000 a year. Dunedin car parks cost much less, he said.
While Christchurch could have been included, the city was facing its own earthquake-related issues within what was the CBD.
Some non-cash benefits provided to employees that were considered "explicit salary trade-offs" would in the future be included in the definition of income when calculating social assistance entitlements and obligations, reducing the social assistance for those who received such trade-offs, Mr Truman said.
"It's the right thing to do."
There would be some exclusions from FBT applying to car parks in the Auckland and Wellington CBDS used by work vehicles, late night shifts and disabled car parks.
"These are sensible exclusions, but it remains to be seen just how wide the carve-out is and what will qualify as a work vehicle."
Charities would also be affected and would become subject to FBT on vouchers provided to employees for petrol or groceries, as currently, in many instances, they fell outside the tax base, he said.
Labour revenue spokesman David Clark described the latest tax crackdown by the Government as "another desperate attempt to piece together enough money to meet its Budget".
"First, the Government produced its petty paperboy tax. Now, it's putting a tax on car parks. What next - grocery vouchers? Actually, it is taxing them, too," Dr Clark said.
