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Volunteers may be either:
For these payments, a volunteer is defined as a person who freely undertakes an activity in New Zealand:
Volunteers often incur expenditure associated with their voluntary activities. This could be from the activity itself or their travel to or from the activity.
Reimbursement payments are treated as tax-exempt income for the individual if they are based on:
Payments made to New Zealand tax residents who undertake volunteer work overseas may be taxable. Taxable income from volunteer work must be included in their New Zealand tax return.
If you are paying honoraria to:
If the payment is partly honoraria and partly reimbursement of expenses, providing the portions of the payment can be clearly identified and recorded, the honoraria will be taxable and the reimbursement will be tax-exempt income.
If there is no distinction between the honoraria and the reimbursement the entire payment is treated as honoraria and taxed as a schedular payment.
Part of any honoraria paid to school trustees for attending board meetings is treated as reimbursement of expenditure and is not subject to withholding tax as follows:
If a board member received additional reimbursement for expenditure over and above their normal honorarium, the reimbursement of expenditure for the honorarium should be reduced by the amount of additional reimbursement received.