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Forms and guides Ngā puka tāke me ngā puka tohutohu

Education centres (IR253)

This guide explains your tax obligations and provides information on how to account for your income and expenses if you're involved in running any type of education centre, including:

  • universities
  • schools
  • kindergartens
  • kohanga reo, and
  • creches.

Organisations termed "education centres"

The term "education centres" includes all organisations providing educational services and includes centres bound by the Education Act 1989 and its amendments, charitable organisations, non-profit bodies, businesses.