Whether you have to pay tax on grants and subsidies depends on the type of payment and who you received it from.
Marae receiving a one-off grant for capital expenditure (for example, the renovation of the marae) do not need to register for GST. This is because the receipt of significant funding does not of itself create a taxable activity. More information on tax on grants and subsidies is available in our grants and subsidies guide.
Last updated: 06 Dec 2022