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Te koha Donations (koha)

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Generally, payment - koha - is not liable for tax if it's a gift.

Koha given for something in return is not a gift but you may need to pay GST on this type of koha.

It's the same for money, goods or vouchers - koha - given to someone who does work for you. It's not a gift, as you got something in return. You will need to deduct PAYE on koha given this way.

It's best look at each situation on a case-by-case basis.