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Income Tax Act 2007

Income - Income from voluntary activities

CO 1: Income from voluntary activities

You could also call this:

“Money from voluntary work may be taxable, but some exceptions apply”

If you do voluntary work and get money for it, that money is considered income. This means you might have to pay tax on it.

However, there’s another part of the law that might change this rule. It’s called section CW 62B, and it talks about voluntary activities. This section might say that you don’t have to pay tax on some money you get from voluntary work.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM2538209.

Topics:

Money and consumer rights > Taxes

CH 13: Feasibility expenditure clawback, or

“Repaying tax on previously claimed project expenses when restarting within 7 years”

CP 1: Attributed income of investors in multi-rate PIEs, or

“How income from special investment funds is counted for tax”

Part C Income
Income from voluntary activities

CO 1Income from voluntary activities

An amount derived by a person in undertaking a voluntary activity is income of the person.
This section is overridden by section CW 62B (Voluntary activities).

Notes

Section CO 1: inserted (with effect on 1 April 2009), on 6 October 2009, by section 27(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).