Income Tax – Payments made by parents to private schools and donation tax credits
This Question We’ve Been Asked explains when a parent’s payment to their child’s private school will qualify for a donation tax credit.
Another QWBA on the GST treatment of a parent’s payment to their child’s private school (QB 22/08) and more QWBAs on donation tax credits and payments by parents to state schools (QB 18/10) and state integrated schools (QB 18/11) can be found on our Tax Technical website, see related documents below.
Tax Information Bulletin Vol 34 No 11 - December 2022
Charities Act 2005
Education and Training Act 2020
Income Tax Act 2007, ss LD 1 to LD 3
Legislation Act 2019, s 10(1)
Tax Administration Act 1994, ss 41A(3) and (4)
Case J76 (1987) 9 NZTC 1,451
Case 8/2018 (2018) 28 NZTC 4,015
Chief Executive of Ministry of Social Development v Broadbent [2019] NZCA 201
Federal Commissioner of Taxation v McPhail (1968) 117 CLR 111 (Australia)
Leary v Federal Commissioner of Taxation 80 ATC 4438 (Australia)
The Church of Jesus Christ of Latter-Day Saints Trust Board and Coward v Commissioner of Inland Revenue [2020] NZCA 143
The Queen v Coleman (2010) TTC 109 (Canada)
The Queen v Zandstra [1974] 2 FC 254 (Canada)
Winters v Commissioner of Internal Revenue 468 F 2d 778 (2nd Cir 1972) (USA)