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Wāhi noho e tukuna ana e ngā hāhi Accommodation provided by religious bodies

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A minister of religion is a person ordained, commissioned or appointed to a religious position, regardless of their title or designation.

Religious ministers have the charitable purpose of advancing religion. Their main duties are the practice, study, teaching or advancement of religious beliefs. Members of their community may visit them in their home, so a minister’s accommodation can be a vital part of performing their duties.

Accommodation provided to a minister of religion will usually be taxable. The taxable value of the accommodation is calculated by a formula that takes into account how much the minister is paid and how much their accommodation is used for their religious work.

People whose only occupation is unpaid service in a religious society or order may be provided board and lodging. In these circumstances the value of the board and lodging is exempt income.