Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

No GST on leave or wage subsidies

24 March 2020

An Order in Council has been made which confirms that the leave payment and wage subsidy announced as part of the Government’s Economic Response Package to COVID-19 would not attract GST.

Generally, GST-registered businesses receiving Government grants and subsidy payments are required to return GST on payments received. This Order adds these payments to the schedule of non-taxable grants and subsidies.

For more information see the Order in Council.