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Exemptions from paying income tax

You do not need to file income tax returns if your education centre is either:

  • exempt from income tax under the Education Act 1989
  • a charitable organisation.

You must, however, keep accurate records to work out your liability for other taxes, and for audit purposes.

Non-profit education centres

If the centre’s net income (taxable income after expenses) is over $1,000, you must file an income tax return and pay tax on the income over $1,000.

Incorporated bodies

The rates of tax are 28 cents in the dollar for incorporated centres.

Unincorporated bodies

From 1 April 2021

Income range Tax rate
$0 to $14,000 10.5%
$14,001 to $48,000 17.5%
$48,001 to $70,000 30%
$70,001 to $180,000 33%
$180,001 and higher 39%

Up to 31 March 2021

Income range Tax rate
$0 to $14,000 10.5%
$14,001 to $48,000 17.5%
$48,001 to $70,000 30%
$70,001 and higher 33%

This type of centre will usually complete either an Income tax return for clubs or societies - IR9, or an Income tax return: estate or trust - IR6.

Education centre businesses

Education centres that are run to make a profit must file a set of accounts and one of the following types of returns:

  • Individual tax return - IR3 for a sole trader
  • Income tax return companies - IR4 for a company (shareholders must file individual returns)
  • Income tax return: estate or trust- IR6 for a trust
  • Income tax return partnerships - IR7 for a partnership (individual partners must also file IR3 returns).

Complete my individual income tax return - IR3

File a Companies income tax return IR4

File an IR6 trust or estate income tax return

File a Partnerships and LTC income tax return - IR7

If your centre does not have financial accounts prepared, you can use following forms to work out the taxable income.

  • Rental income schedule - IR3R
  • Schedule of business income - IR3B or
  • Farming income - IR3F.

You can also use an Accounts information (IR10) form, and file with it the return instead of accounts.

Due dates for tax returns

Provisional tax

Centres that are non-profits or businesses may be liable for provisional tax when their residual income tax is more than $2,500 for the year. The due dates for the three instalments of provisional tax depend on the centre's balance date.

Provisional tax

If the centre has a 31 March balance date

You must send us the tax return by 7 July. If the return is being done by a tax agent it may be possible to file it later, because many agents have extensions of time for filing their clients' tax returns.

If the approved balance date is not 31 March

You must send us the tax return by the day 7 of the 4th month after the balance date.

Last updated: 28 Apr 2021
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