GST – Directors’ fees and board members’ fees (fact sheet)
This fact sheet accompanies Public Rulings BR Pub 23/01 to 23/03 which consider the GST treatment of directors’ fees and board members’ fees. This fact sheet summarises the key conclusions in those three public rulings and the associated commentary. For greater detail please refer to the public rulings and commentary.
|Goods and Services Tax – Directors’ fees||Rulings||February 2023|
|GST - Directors and board members providing their services through a personal services company||Questions we've been asked||July 2023|
|Commissioner’s operational position on professional directors and board members incorrectly registered for GST||Operational positions||September 2023|