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BR Prd 22/08
Issued
06 Jul 2022
Start
01 Mar 2022
End
06 Jul 2025

Ministry of Education

Applicant
Ministry of Education

The Arrangement is the payment of scholarships by the Pacific Education Foundation to eligible tertiary students under the Tulī Takes Flight Scholarships and Pacific Education Foundation Scholarships programmes.  The Ministry of Education funds the scholarships. 

To the extent a scholarship payment the Pacific Education Foundation makes to a student under the Arrangement is income, it is exempt income of the student under s CW 36 of the Income Tax Act 2007.

Tax Information Bulletin Vol 34 No 8, September 2022