If you receive fees from the Crown for being a juror or a witness, you don’t have to pay income tax on that money. This rule doesn’t apply if you’re an expert witness. The Crown is the government, and they sometimes pay people to be jurors in court cases or to be witnesses and tell what they saw or heard. If you get this kind of payment, it’s called ‘exempt income’, which means you don’t need to include it when you’re figuring out how much tax you owe.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513223.
Fees paid by the Crown to jurors and to witnesses, other than expert witnesses, are exempt income.
