IRD Member Briefing: Tax Treatment of Associations
Wednesday 21 October 2026 | 2.00–3.00 pm | Online
For NZSAE members
How could IRD’s draft guidance affect your association’s membership subscriptions and other income?
IRD has agreed to join NZSAE members for an online session to discuss its exposure draft on the income tax treatment of mutual associations, including incorporated societies, clubs and other not-for-profit associations.
The draft, alongside proposed legislative changes, has implications for how associations treat membership subscriptions, fees and levies, as well as income from services provided to members.
This session will provide an opportunity to hear directly from IRD, ask questions and explore what the proposals could mean for your organisation.
Topics for discussion include:
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The proposed treatment of membership subscriptions, fees and levies.
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How income from events, training and other separately charged services fits within the guidance.
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The proposed $10,000 concession for qualifying not-for-profit organisations.
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Practical questions for associations with a mix of membership and other income.
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The consultation process and opportunities to provide feedback.
Bring your questions and examples from your own association. The discussion will also help inform whether NZSAE makes a submission on behalf of members.
Consultation closes on 11 December 2026.
Read IRD’s exposure draft ahead of the session.
Register to join the discussion.
