- Inland Revenue New Zealand updated its GST rulings on director and board member fees, effective August 7, 2026.
- For direct appointments, GST applies only if the role is part of the person’s existing independent taxable activity.
- Individual professional directors acting only in a personal capacity are not carrying on taxable activity for GST purposes, so they cannot register for or charge GST.
- If a director is engaged through a third party, employer, or partnership, that entity is treated as supplying the services and must account for GST.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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