- Taxpayer registered for GST and carries on taxable activity
- Taxpayer is a registered charity and non-profit body
- Dispute over whether payments for participation in religious practices are subject to GST
- Taxpayer initially filed returns with GST included, later proposed adjustments which were rejected
- Dispute referred to Tax Counsel Office, which concluded Taxpayer was liable for GST on payments
- TCO considered reciprocity and direct benefits in determining if payments were subject to GST
- GST charged on supply of goods and services in course of taxable activity
- Definition of services includes anything not goods or money, religious practices fall under this definition
- No exception for services of religious nature in definition of services
Source: taxtechnical.ird.govt.nz
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
