About this guide

IR253 explains the main tax obligations for organisations that provide education, including income tax, GST, staff and record keeping.

Using the guide

Use the guide to identify the rules that apply to the centre’s structure, fees, grants, employees or contractors, and deductible expenses.

Related forms and guides

• Company income tax return (IR4)
• GST guide (IR375)
• Charitable and donee organisations (IR255)

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