New Zealand

GST and directors’ fees and board members’ fees

20 July 2022

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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