GST – Section 5(6D): Payments in the nature of a grant or subsidy

This fact sheet accompanies Interpretation Statement 23/05 which considers the application of section 5(6D) of the Goods and Services Tax Act 1985 (the Act).

For more information on grants and subsidies see Tax on grants and subsidies (ird.govt.nz).

IS 23/05 FS: GST – Section 5(6D): Payments in the nature of a grant or subsidy (fact sheet)

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Related Publications

Title	Type	Date
GST – Section 5(6D): Payments in the nature of a grant or subsidy	Interpretation statements	July 2023
Income tax – Government payments to businesses (grants and subsidies)	Interpretation statements	July 2023
Income Tax – Government payments to businesses (grants and subsidies)	Fact sheets	July 2023

IS 23/05 FS

Fact sheets / 2023

Reference

IS 23/05 FS

Issued

04 Jul 2023