Public rulings 2009
Payments made by parents of guardians or students to state schools - GST treatment
Ruling Number: BR Pub 09/01
This ruling is a re-issue of an expired public ruling that was issued in 2003 and expired in 2006. The ruling addresses the GST treatment of payments made by the parents or guardians of pupils who are New Zealand citizens or residents and who are enrolled at state schools (including schools integrated with the state system of education under the Private Schools Conditional Integration Act 1975) to the Boards of Trustees of such schools.
Ruling applies from: 21 June 2006 to 20 June 2013
BR Pub 09/01 - RTF format (290kb | 17 pages)
BR Pub 09/01 - PDF format (97kb | 17 pages)
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Other rulings this year
- BR Pub 09/02 - Federal Insurance Contributions Act (FICA) - fringe benefit tax (FBT) liability
- BR Pub 09/03 - Charitable organisations and fringe benefit tax
- BR Pub 09/04 and BR Pub 09/05 - Fishing quota - secondhand goods input tax credits / Coastal permits and certificates of compliance - secondhand goods input tax credits
- BR Pub 09/06 - Lease surrender payments received by a landlord - income tax treatment
- BR Pub 09/07 - Provision of benefits by third parties - fringe benefit tax consequences - section CX 2(2)
- BR Pub 09/08 - "Cost price of the vehicle" - meaning of the term for fringe benefit tax purposes
- BR Pub 09/09 and 09/10 - Deductibility of break fee paid by a landlord to exit early from a fixed interest rate loan / Deductibility of break fee paid by landlord to vary the interest rate of an existing fixed interest rate loan
Date published: 27 Mar 2009
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