Koha

There are many types of disbursements in the Māori community such as grants, donations or koha, subsidies, honararium payments and Māori authority distributions.

Not all income is liable for income tax and not all goods and services attract GST. It’s important to understand when income tax and GST should be paid, and when you should deduct PAYE if you employ staff. Find out more information on the tax treatment of koha and other payments here.

Income tax and koha

PAYE and koha

GST and koha