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PUB00424: 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.

Consultation period: 1 July to 17 August 2022

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If you would like a copy of the ruling or fact sheet in Word, contact us at the above email address.