Tax in focus

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  1. Taxing NFP membership receipts: Where will the policy land?

    Inland Revenue is considering how NFP membership subscriptions, levies and member transactions should be taxed as policy direction begins to take shape...

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  2. Activities of not-for-profit organisations – taxable or not?

    Inland Revenue suggests member fees in community clubs could be taxed — a major shift from how many small not-for-profits (NFPs) currently operate...

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  3. CA ANZ welcomes FEC report on tax bill but highlights concerns

    The Finance and Expenditure Committee (FEC) has reviewed the Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures) Bill and recommended changes based on public submissions...

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  4. Charities and business income – will there be change?

    Inland Revenue is currently consulting on aspects of the tax rules relating to income derived by charities and not-for-profits...

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  5. Isn’t it all exempt from tax?

    Some key conclusions in Inland Revenue’s a draft interpretation statement on the charities business income exemption rule may not align with practice...

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