Skip to main content
Inland Revenue

Tax Policy

PUBLISHED 24 March 2020

No GST on leave or wage subsidies

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.