Payments made by parents or guardians of students to state schools – GST treatment
This ruling addresses the GST treatment of payments made by parents or guardians to the Board of Trustees of state schools. It is a reissue of BR Pub 09/01. Applies 2013 to 2018.
Crown Entities Act 2004: 7(1)(d)
Education Act 1989: 3, 20, 25, 60, 60A, 61, 63, 63A, 72, 75, 79, 93
Goods and Services Tax Act 1985: 5(6), 6(1)(b), 8(1), 10(2), 10(18) and the definitions of “consideration” and “public authority” in s2
Private Schools Conditional Integration Act 1975: 25(5), 35(1), 36
A-G v Daniels [2003] 2 NZLR 742 (CA)
Bowmaker Ltd v Tabor [1941] 2 All ER 72 (CA)
Case R34 (1994) 16 NZTC 6,190
Case U1 (1999) 19 NZTC 9,001
C & E Commrs v Oliver [1980] 1 All ER 353 (QBD)
Chatham Islands Enterprise Trust v CIR (1999) 19 NZTC 15,075 (CA)
CIR v NZ Refining Co Ltd (1997) 18 NZTC 13,187 (CA)
The 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 1032 (CA)
Rotorua Regional Airport Limited 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)
The 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)