Mutual associations (including clubs and societies)
Inland Revenue is consulting on a draft operational statement about how income tax applies to amounts received by societies, clubs and other not-for-profit associations from members.
- Closing date
- 11 December 2026
- Added to Civics
- 23 September 2026
- Source category
- Public service
- Source body
- Inland Revenue Department
- Last checked
- 26 September 2026
Closes in 76 days
Plain-English summary
Inland Revenue is consulting on a draft operational statement about how income tax applies to amounts received by societies, clubs and other not-for-profit associations from members.
Read the official consultation material for the detailed proposal, supporting documents and submission method.
Why it matters
Membership subscriptions, fees and levies would generally be exempt income under proposed legislative changes.
Organisations with net income below $10,000 would have no tax liability and may choose not to file tax returns.
The final statement would apply prospectively from 1 April 2027.
Who may care
- Societies
- Clubs
- Other not-for-profit associations
How to make a submission
- Read the official consultation material.
- Submit feedback through the official consultation page before the closing date.
Disclaimer
Civics.nz is an independent plain-English guide and is not an official government website. Always check the official source before making a submission.