Payments and gifts in the Māori community
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Payments and gifts in the Māori community
Form Number: IR278 / Form Code: IR278
About this factsheet
IR278 explains how payments, gifts and koha in the Māori community may be treated for income tax, GST and employment purposes.
Using the factsheet
Tax treatment depends on the circumstances and whether a benefit is received in return. Check income tax, GST and PAYE obligations for each type of payment.
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