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Resurgence Support Payment RSP Applications for the RSP for businesses affected by the 17 August alert level change are still open. Find out more

COVID-19 - Our offices are currently closed for customer visits so we can support the government’s COVID response. We will contact you if you have already booked an appointment with us. You can still contact us and get help.    Contact us

Second Resurgence Support Payment Applications for the 2nd Resurgence Support Payment (RSP) for the alert level increase that started on 17 August are now open Resurgence Support Payment

Make sure you know the meaning of unconditional gift when working out if goods and services tax (GST) applies. We have an interpretation statement defining the term and providing examples.

If you make a payment that is an unconditional gift to a GST-registered non-profit, the payment is not:

  • consideration for a supply of goods or services
  • subject to GST.

Interpretation statement 20/09 - GST - unconditional gifts (Tax Technical)


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