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BR Pub 23/08
Issued
12 Jun 2023
Start
21 Jun 2023

Goods and Services Tax – Payments made by parents to state and state integrated schools

GST is not chargeable on payments made by parents to the board of trustees of a state or state integrated school where the payments are made to assist the school with the cost of delivering education services which the student has a statutory entitlement to receive free of charge.

GST is chargeable on payments made for supplies of other goods or services that are not integral to the supply of education to which the student has a statutory entitlement, where that supply is conditional on the payment being made. This Ruling is a reissue of BR Pub 18/06 which expired on 20 June 2023. It is substantially the same as BR Pub 18/06 but has been updated to reference the new Education and Training Act 2020 and the Ministry of Education’s revised Education Circular 2021/03.

Tax Information Bulletin - Vol 35 No 7, August 2023

Crown Entities Act 2004, s 7(1)(d)
Education Act 1989, s 61 (repealed)
Education and Training Act 2020, ss 5, 33, 35, 36, 90, 118, 127, 131, 138, 145, 550, 551, Schedule 6
Goods and Services Tax Act 1985, ss 2 (“consideration”, “public authority”), 3(1)(ka), 5(6), 6(1)(b), 8, 10(2) and (18), 14(a), 14(1)(a)
Official Information Act 1982
Privacy Act 2020
Rating Powers Act 1988
Tax Administration Act 1994, s 91D

A-G v Daniels [2003] 2 NZLR 742 (CA)
Bowmaker Ltd v Tabor [1941] 2 All ER 72 (CA)
C & E Commrs v Oliver [1980] 1 All ER 353 (QBD)
Case R34 (1994) 16 NZTC 6,190 (TRA)
Case U1 (1999) 19 NZTC 9,001 (TRA)
Chatham Islands Enterprise Trust v CIR (1999) 19 NZTC 15,075 (CA)
CIR v NZ Refining Co Ltd (1997) 18 NZTC 13,187 (CA)
Director-General of Social Welfare v De Morgan (1996) 17 NZTC 12,636 (CA)
Grant v Victoria University of Wellington [2003] NZAR 185 (HC)
Johnson v Moreton [1978] 3 All ER 37 (HL)
Lieberman v Morris (1944) 69 CLR 69 (HCA)
Maddever v Umawera School Board [1993] 2 NZLR 478 (HC)
Reckitt & Colman (NZ) Ltd v Taxation Board of Review [1966] NZLR 1,032 (CA)
Rotorua Regional Airport Ltd v CIR (2010) 24 NZTC 23,979 (HC)
Suzuki NZ Ltd v CIR (2001) 20 NZTC 17,096 (CA)
Taupo Ika Nui Body Corporate v CIR (1997) 18 NZTC 13,147 (HC)
Television NZ Ltd v CIR (1994) 16 NZTC 11,295 (HC)
Trustee, Executors and Agency Co NZ Ltd v CIR (1997) 18 NZTC 13,076 (HC)
Turakina Maori Girls College Board of Trustees v CIR (1993) 15 NZTC 10,032 (CA)
Ward v Byham [1956] 2 All ER 318 (CA)
Williams v Williams [1957] 1 All ER 305 (CA)