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.

BR PUB 23/01 - 23/03 FS: GST – Directors’ fees and board members’ fees

pdf - 274.47 KB - 5 pages

Related Publications

Title	Type	Date
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

Reference

BR PUB 23/01 - 23/03 FS

Issued

22 Feb 2023