This item is an update of GA 21/01 which was prepared specifically in relation to the fees paid to a member of a board, committee, panel, review group or task force under the Cabinet Fees Framework published by the Cabinet Office. How taxation applies to any fees paid to members depends on the personal circumstances of the individual member and the terms of their contract/appointment.
CA ANZ considers the item valuable for members and others, as it gives a good explanation of the variety of different statutory bases and contractual arrangements involved and helpfully summarises the rules in one place.

CA ANZ recommends some aspects of the item be reviewed.