Documents numbered between 1000 and 1099
Information for marae IR1006
(published July 2011)
About this guide
This factsheet tells marae how to treat payments of money or payments in kind for tax purposes. It will also help you decide if your marae needs to register as a charity or needs to complete a tax return.
Adobe Acrobat PDF | 251kb | 3 pages
When to use this guide
Use this factsheet to work out if your marae needs to pay income tax on:
- payments
- koha, or
- payments in kind.
You can also work out if your marae needs to register for GST or deduct other taxes, like PAYE.
If you're not sure whether your marae needs to complete a tax return, check the table in this factsheet.
This factsheet should be given to new marae trustees, committee members or administrators as a guide when they're starting in the role.
What you will need