Koha

Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

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