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BR Pub 15/10
25 Jun 2015
The ruling does not apply to arrangements entered into after 31 March 2023. The ruling continues to apply to applicable arrangements entered into before 1 April 2023 until 31 March 2026. (See s 91DE of the Tax Administration Act 1994)

Goods and services tax - directors' fees (WITHDRAWN)

Ruling BR Pub 15/10 explains whether directors' fees are subject to GST and whether a company is entitled to claim input tax deductions to fees paid to a director.

This statement has been replaced by BR Pub 23/01 - 23/03: Goods and Services Tax - Directors' fees