Goods and Services Tax – Payments made by parents to private schools

This Question We’ve Been Asked explains the GST treatment of payments parents make to private schools.

Another QWBA on donation tax credits and a parent’s payment to their child’s private school (QB 22/09) and a public ruling on payments by parents to state schools and state integrated schools (BR Pub 18/06) can be seen on the website, see related documents below.

Tax Information Bulletin Vol 34 No 11 - December 2022

Legislative References

Charities Act 2005
Education and Training Act 2020
Goods and Services Tax Act 1985, ss 2 (“commercial dwelling”, “consideration”, “domestic goods and services”, “non-profit body”, “residential establishment”, “unconditional gift”), 8, 10(2), 10(6)
Legislation Act 2019, s 10(1)

Case References

Case 8/2018 (2018) 28 NZTC 4,015 (TRA)

QB 22/08: Goods and Services Tax – Payments made by parents to private schools

pdf - 302.14 KB - 11 pages

Related Publications

Title	Type	Date
GST and Income Tax – Payments made by parents to private schools	Fact sheets	October 2022
Income Tax – Payments made by parents to private schools and donation tax credits	Questions we've been asked	October 2022
Goods and services tax - payments made by parents to state and state integrated schools (WITHDRAWN)	Rulings	June 2018

QB 22/08

Questions we've been asked / 2022

Reference

QB 22/08

Issued

27 Oct 2022