TIB index based from the NZ Tax Information Bulletin - kwister.net
Category charitable-donation
Volume 26 issue 006 | Revenue Alert: RA 14/01: DONATIONS TAX CREDIT - WHETHER PAYMENTS MADE TO A PRIVATE EDUCATION CENTRE OR CHILDCARE CENTRE ARE GIFTS AND THE DONOR ENTITLED TO A DONATIONS TAX CREDIT; WHETHER PAYMENTS ARE LIABLE TO GST |
Volume 30 issue 011 | Parents payments to private school were not unconditional gifts, but were consideration for the supply of education services and subject to GST |