Abstract:
On I November 2007 the Minister of Finance and the Minister of Revenue
asked for submissions on ways to simply the current law on the taxation of reimbursement and
honoraria paid volunteers in the non-profit sector. A number of proposals were outlined in a Inland
Revenue Department issues paper released on 1
November.
This working paper presents the results of a survey of 1537 individuals and 224 organisations who
replied to a web based questionnaire that was conducted in August and September 2007. The results
have been used to support a number of recommendations towards simplification and clarification of
current tax law.