GST – Directors’ fees and board members’ fees

The Commissioner previously issued three Public Rulings (BR Pub 23/01 – 23/03) on the GST treatment of directors’ fees and board members’ fees. 

Following a recent amendment to s 6(4) of the GST Act, parts of BR Pub 23/03 are now incorrect. See Tax Information Bulletin Vol 37, No 5 (June 2025):97.

Consequently, the Commissioner has decided to withdraw, update and reissue all three Rulings as they share a single Commentary.  The associated Fact Sheet and QWBA (QB 23/07) have also been updated.  All items have also been updated to reflect the change from tax invoices to taxable supply information, and for general clarity. A new summary table and flowchart have also been added to the Commentary and Fact Sheet.

See Notice of Withdrawal of Public Rulings – BR Pub 23/01 – 23/03