CS 20/05
Issued
21 Sep 2020

GST treatment of payments received by a GST registered body corporate from the Ministry of Business, Innovation and Employment under the Leaky Homes Financial Assistance Package

This Commissioner’s statement discusses payments received by GST registered bodies corporate from the Ministry of Business, Innovation and Employment under the Leaky Homes Financial Assistance Package (FAP) scheme.

This Commissioner’s statement was initially published on 21 September 2020. It was republished on 27 October 2020 in a new format and with a change to paragraph 1 to clarify that the statement applies to payments made by MBIE on behalf of the Crown. 

Goods and Services Tax Act 1985: 5(6D)