IS 20/09
Issued
23 Dec 2020

GST - unconditional gifts

This interpretation statement provides guidance on the meaning of “unconditional gift” for GST purposes.  A payment made to a GST-registered non-profit body that is an “unconditional gift” is not “consideration” for a supply of goods or services and is not subject to GST.  It updates and replaces previous items and provides examples to demonstrate how the law applies.




Goods and Tax Act 1985: 2 (“consideration”, “non-profit body”, “unconditional gift”)

Broadbent v Chief Executive of The Ministry of Social Development [2017] NZHC 1499
Case 6/2019 (2019) 29 NZTC 5,005 (TRA)
Case 8/2018 (2018) 28 NZTC 4,015 (TRA)
Case H48 (1986) 8 NZTC 384 (TRA)
Case U37 (2000) 19 NZTC 9,353 (TRA)
Case X19 (2006) 22 NZTC 12,255 (TRA)
Chatham Islands Enterprise Trust v CIR (1999) 19 NZTC 15,075 (CA)
Estate of Simpson v Accident Compensation Corporation [2007] NZCA 247
Malololailai Interval Holidays New Zealand Ltd v CIR (1997) 18 NZTC 13,137 (HC)
New Zealand Refining Co v CIR (1995) 17 NZTC 12,307 (HC)
Rumney Rugby Football Club v HM Commissioners for Revenue & Customs [2006] UKVAT V19480
Turakina Maori Girls College Board of Trustees v CIR (1993) 15 NZTC 10,032 (CA)
Welch v Official Assignee [1998] 2 NZLR 8