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Income Tax Act 2007

Income - Exempt income

CW 25: Value of board for religious society members

You could also call this:

“ Tax-free board and necessities for religious society members ”

You don’t have to pay income tax on the value of your personal board, lodging, and other basic personal necessities if you are a member of a religious society or order. This applies when your only job is serving in that religious society or order. It also applies when the nature of your service means that you don’t get paid for your work and you don’t receive any reward other than these basic necessities.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513221.

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Money and consumer rights > Taxes
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Part C Income
Exempt income

CW 25Value of board for religious society members

  1. The value of personal board and lodging and other basic personal necessities received by a member of a religious society or order is exempt income if—

  2. the member’s sole occupation is service in a religious society or order; and
    1. it is in the nature of the service that members are not paid for their work and do not receive a reward for it, other than those necessities.

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