Members may be aware that Inland Revenue, have had Ministers request advice on the taxation of membership subscriptions for not-for-profit organisations.

While this review is not specific to landscape architecture, it has direct implications for NZILA and our ability to maintain stable income streams that support our mahi and kaupapa on behalf of the profession.

Angela and Gloria will attend an upcoming IRD virtual briefing with submitters this Friday, where officials will summarise feedback on the topic Membership subscriptions and related matters for taxable not-for-profits.

Key timeframes

• February: Virtual briefings with submitters
• March: Report to Ministers
• September: Possible introduction of the 2026/27 Annual Rates Omnibus Bill
• March 2027: Possible enactment
• April 2027, April 2028 or later: Potential application dates

If any changes do occur, they are unlikely to apply before 2027.

We are actively monitoring this process to help protect NZILA’s financial sustainability so we can continue advocating for and advancing landscape architecture across Aotearoa.