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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

QB 16/05: Income tax - donee organisations and gifts

This provides guidance on when payments are gifts for income tax purposes for both donee organisations when issuing donation receipts and for their supporters when claiming donation tax credits.

Date of issue: 23 June 2016

QB 16/05 - PDF format (187kb | 12 pages)

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