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Open Date
08 Dec 2022
Closing Date
17 Feb 2023

Charities – business income exemption

This Issues Paper discusses the interpretative and practical issues a charity may face when applying s CW 42 of the Income Tax Act 2007 to income it derives from a business carried out exclusively for charity.  The matters discussed in this paper will be of particular interest to charities with charitable purposes in and outside New Zealand.  

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