Te koha Donations (koha)

Depending on the circumstances, 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 is not a gift, as you got something in return. You will need to deduct PAYE on koha given this way.

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

GST and koha