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Open Date
30 Jun 2022
Closing Date
17 Aug 2022
Consultation closed

GST and directors' fees and board members' fees

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.