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Showing posts from September, 2017

Payments to parents. Dennis Cribb - School Governance, MOE

Resource Documents: Ministry Circular on payments by parents Go to MOE website Type "circular 2013/06" in search box Inland revenue Public Ruling on Payments by parents - GST treatment Problems schools compelling parents to make payments for which there should be no compulsion this is unlawful (as a 'fee') one of the consequences - tax treatment is likely to be wrong some parents are likely to be missing out on tax credits Law Says 5-19 year old students - free enrolment, and free education Law Means No payments are compulsory (with exception of attendance dues in integrated schools , and charges for voluntary purchase of goods and services - eg canteen) parents can pay in full , in part , or not at all school uniform??? Stationery??? If someone went to the high court to clarify - there is a risk that it could backfire as payment can't be compelled - depending on a judge, and their interpretation of section 3 donations - parents enti