Goods and Services Tax – Payments made by parents to childcare centres
This Question We’ve Been Asked (QWBA) explains the GST treatment of payments parents make to their child’s childcare centre. It includes some examples.
Charities Act 2005
Education and Training Act 2020, ss 26, 548(5)
Goods and Services Tax Act 1985, ss 2 (“consideration”, “non-profit body”, “unconditional gift”), 8, 10(2)
Legislation Act 2019, s 10(1)
Case 8/2018 (2018) 28 NZTC 4,015 (TRA)