Benefit allowances could be for like meal, accommodation and travel1. They can be made to employees and contractors1 2.
Accommodation allowance is generally treated taxable, meaning a deduction is not allowed. But in certain circumstances, they are tax exempt3.
For meals, a tax exemption is available for the full amount of meal payments, including reimbursements and allowances, when employee is far away from the normal work location on business4.
Travel allowance are tax free, if there is a temporary change in the work place5.
1.https://www.ird.govt.nz/employing-staff/paying-staff/allowances
2.https://www.ird.govt.nz/roles/screen-production-industry/allowances-and-per-diems
3.https://www.ird.govt.nz/employing-staff/paying-staff/allowances/accommodation-allowances
4.https://www.ird.govt.nz/employing-staff/paying-staff/allowances/meal-and-clothing-allowances
5.https://www.ird.govt.nz/employing-staff/paying-staff/allowances/travel-allowances