About this Guide

This guide tells you about some of your tax responsibilities if you receive a grant or subsidy to help with an activity you’re running individually or with a group.

When to use this guide

When you get a wage subsidy, for example Work and Income’s Flexi-wage, you’ll need to be registered as an employer. You’ll also have your employer responsibilities, for example deducting PAYE and paying FBT (fringe benefit tax).

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