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This Question we’ve been asked (QWBA) explains when a parent’s payment to a school will be a gift, so that the school can issue a donation tax receipt to the parent. A payment will be a gift when it is voluntary, does good for the school, and the parent obtains no material benefit or advantage in return for making the payment. The QWBA refers to Circular 2018/01 Payments by parents of students in schools (Ministry of Education, 2018).
Date of issue: 21 June 2018
QB18/11 - PDF format (296kb | 13 pages)