About this guide

IR249 explains the income tax, GST and record-keeping considerations for organisations that receive grants or subsidies.

Using the guide

Tax treatment depends on the recipient, the purpose of the funding and any GST conditions. Keep the funding agreement and records supporting how the money was used.

Related forms and guides

• Individual income tax return (IR3)
• Company income tax return (IR4)
• GST guide (IR375)

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