The IRD have recently updated our three Māori factsheets to reflect changes to the koha rules. The changes to the following acknowledge that the tax treatment of koha isn’t always straightforward and is determined on a case-by-case basis:
- Payments and gifts in the Māori community (IR278)
- Ngā utu me ngā koha i te hapori Māori (IR382)
- Information for marae (IR1006).
If you have Māori organisation clients or clients who give/receive koha, these factsheets will help them understand the tax rules on these payments. If you hold copies of old versions, please replace them with the October 2015 version.