About this Guide

This factsheet explains the tax treatment of payments or gifts in the Māori community for the purposes of income tax, GST and employing staff.

When to use this guide

Organisations can receive many types of income, such as subscriptions, grants, subsidies, donations or koha, fees, raffle money and trading profits from selling assets.

Not all income is liable for income tax and not all goods and services attract GST. It’s important to know when income tax and GST need to be paid, and when you should deduct PAYE if you employ staff.

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