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Forms and guides Ngā puka tāke me ngā puka tohutohu

Information for marae (IR1006)

(published October 2015)

About this guide

This factsheet helps marae work out how to treat payments of money or payments in kind for tax purposes. It will also help you decide if your marae needs to register as a charity or needs to complete a tax return.

PDF | 128kb | 3 pages

When to use this guide

Use this factsheet to work out if your marae needs to pay income tax on:

  • payments
  • koha, or
  • payments in kind.

You can also work out if your marae needs to register for GST or deduct other taxes, like PAYE.

If you're not sure whether your marae needs to complete a tax return, check the table in this factsheet.

This factsheet should be given to new marae trustees, committee members or administrators as a guide when they're starting in the role.

What you will need