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If a charity is carrying on a business activity in partnership with a non-charity, the charity’s share of the business income may still be exempt from income tax.

The charity’s partnership income will be exempt:

  • if no one with any control over the business can use the income for any other purpose, and
  • to the extent that the charity carries out its charitable purposes within New Zealand.

You can find more information in our Tax Information Bulletin (TIB).

Tax Information Bulletin Vol 33 No 5 - June 2021

Last updated: 10 Jun 2021
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