Documents related to current tax year or to no specific tax year
Education centres IR253
(published November 2010)
About this guide
This guide explains your tax obligations if you're involved in running any type of education centre including universities, schools, kindergartens, kohanga reo and creches.
Adobe Acrobat PDF | 155kb | 25 pages
When to use this guide
Use this guide as a reference if you are involved in running any type of education centre to find out basic tax information and information on how you account for your income and expenses.
The term "education centre" includes all organisations providing educational services, from universities to daycare centres. It includes:
- centres bound by the Education Act 1989 and its amendments
- charitable organisations
- non-profit bodies
- businesses.
What you will need