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Rulings / Product / 2026
BR Prd 26/07
Issued
19 May 2026
Start
07 Jul 2025
End
07 Jul 2030

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 scholarships are awarded to New Zealand citizens of indigenous Pacific heritage to support their tertiary education in New Zealand. 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.