Donations (koha)

Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 28

AIM instalments are due if you file GST monthly and have a March balance date.

All Income tax dates

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

Payments and gifts in the Māori community IR278 2015 (PDF 107KB) Download guide

Ngā utu me ngā koha i te hapori Māori IR382 2015 (PDF 136KB) Download guide

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Te koha Donations (koha)

Income tax Dates

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Donations (koha)