These public rulings consider the application of GST in relation to the payment of fees:
- to a director of a company
- to a board member of an organisation where the board member is not appointed by the Governor-General or the Governor-General in Council
- to a board member appointed by the Governor-General or Governor-General in Council.
The rulings are accompanied by a fact sheet.
Consultation period: 1 July to 17 August 2022
Source: govt.nz
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