GuidesA closer look
What are attendance dues?
What attendance dues at state-integrated schools are, why they are charged, how the maximum is set and published, what the money can be spent on, and how they differ from donations.
Every statement on this page comes from an official source: Ministry of Education, New Zealand Legislation (Education and Training Act 2020, Schedule 6), Education Counts (Ministry of Education) and Inland Revenue.
Who charges attendance dues?
First, what a state-integrated school is. State-integrated schools are state schools that receive government funding to run the school and to maintain and modernise the integrated school buildings.1 A private entity, the proprietor, owns the school buildings and land, and makes sure the buildings meet Ministry standards.2
State-integrated schools can charge parents compulsory attendance dues if the school's integration agreement with the Crown allows for this.3 The proprietor of a state-integrated school may, if the integration agreement provides, enter into an agreement with parents that they must pay attendance dues as a condition of the child's enrolment at the school.4
State-integrated schools make up approximately 13% (335 schools) of the schooling network.5
Why are they charged?
Attendance dues are a fee the proprietor charges to support upkeep of the school buildings and facilities.6 The Ministry's page for parents describes attendance dues as a fee state-integrated schools charge to improve school buildings.7
On what the money may be used for: Revenue the proprietor receives from attendance dues must be used solely for the purposes listed in the Act.8
- Paying for improvements to the school's buildings and associated facilities that are required by an integration agreement.9
- Any capital works the Minister may require under clause 39(2)(d).10
- Meeting debts, mortgages, liens or other charges on the land and buildings that make up the school's premises.11
Attendance dues may not be used to provide or improve the school's buildings and facilities to a standard higher than the Secretary for Education has approved as appropriate for a comparable state school.12
Do I have to pay them?
Where they are charged, attendance dues are compulsory at state-integrated schools and kura.13 The Ministry's page for parents says you must pay this fee.14 The school can enforce payment and charge GST.15
Proprietors of state-integrated schools and kura can charge attendance dues.16 Attendance dues are compulsory whether or not the school or kura has opted in to the donations scheme.17
On what happens if dues are not paid: If a parent who has agreed to pay attendance dues fails to make a payment, the payment can be recovered from them in court as a debt owed to the proprietor.18 Failing to pay is also grounds for the principal to suspend the child from attending the school and to remove the child's name from the school register.19 However, no child may be suspended and removed from the register until arrangements have been made, to the Secretary for Education's satisfaction, for the child to enrol at another school.20
On donations and tax: Attendance dues are not a donation, so a tax credit cannot be requested or supplied for them.21 Inland Revenue lists attendance dues among the payments you cannot claim donation tax credits for.22
How is the maximum set, and where is it published?
Attendance dues must be set for the school, or group of schools, at the rates and on any conditions the Minister of Education approves by notice.23 Proprietors cannot increase the maximum level of attendance dues without the approval of the Minister of Education.24 To get approval for an increase, a school contacts its regional Ministry office.25
On where the notice is published: A notice approved by the Minister setting attendance dues is secondary legislation, unless it applies only to one or more named state-integrated schools.26 If the notice is not secondary legislation, the Minister must publish it in the Gazette.27 For a notice that is secondary legislation, the Legislation Act 2019 note printed under this clause of the Act says the maker must publish it in the Gazette.28
How is the money accounted for?
The proprietor must keep an annual accounts statement of attendance dues collected and have it audited by an independent auditor.29 The school must give the Ministry the audited statement once a year.30
Under the Act, the accounts must show the total amount of attendance dues received and how they have been spent.31
On misuse: If a proprietor uses attendance dues revenue for a purpose the Act does not permit, the Minister may, by notice in the Gazette, withdraw the right to charge attendance dues.32 While the withdrawal continues, the board must let children attend without paying attendance dues.33
Can a state-integrated school ask for other payments?
On other requests: Proprietors can raise funds by organising fundraising activities at the school, and by asking parents to make regular voluntary financial contributions towards debt repayments on school land or buildings.34 Proprietors need to keep account of all money from fundraising or voluntary contributions, have those accounts audited at least once every 12 months, and make the accounts available to parents on request.35
Boards of state and state-integrated schools can ask families for a voluntary donation.36 Paying a school donation is optional.37 Parents can claim tax back on a voluntary donation to a state or state-integrated school.38
Attendance dues
Donations
Sources
Every statement on this page comes from an official page, quoted in full here.
Each numbered statement above is followed here by the words of the official page it comes from. Every quote was checked against its page on .
“State-integrated schools are state schools that receive government funding to operate the school, and to maintain and modernise the integrated school buildings.”
Ministry of Education · education.govt.nz/our-work/information-releases/issue-specific-… ↑
“a private entity, the 'proprietor', owns the school buildings and land, and makes sure the buildings meet Ministry standards”
Ministry of Education · education.govt.nz/our-work/information-releases/issue-specific-… ↑
“they can charge parents compulsory attendance dues if the integration agreement with the Crown allows for this.”
Ministry of Education · education.govt.nz/our-work/information-releases/issue-specific-… ↑
“The proprietor of a State integrated school may, if the integration agreement for the school provides, enter into an agreement with the parents or other persons accepting responsibility for the education of a child that provides that the parents or other persons must pay attendance dues as a condition of the child's enrolment at the school.”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“State-integrated schools make up approximately 13% (335 schools) of the schooling network.”
Ministry of Education · education.govt.nz/our-work/information-releases/issue-specific-… ↑
“Attendance dues are a fee that the proprietor charges to support upkeep of the school buildings and facilities.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“State-integrated schools will charge a fee called an attendance due to improve school buildings.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“Revenue received by the proprietor from attendance dues must be used solely for the following”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“paying, in respect of the school or group of schools in respect of which it is received, for improvements to the State integrated school or schools' buildings and associated facilities that are required by any integration agreement”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“any capital works that may be required by the Minister under clause 39(2)(d)”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“meeting debts, mortgages, liens, or other charges associated with the land and the buildings that constitute the premises of the State integrated school or schools”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“No revenue received by the proprietor from attendance dues may be used to provide or improve the State integrated school buildings and associated facilities to a standard higher than that approved by the Secretary as appropriate for a comparable State school.”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“Attendance dues (where charged) are compulsory for state-integrated schools and kura .”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“State-integrated schools will charge a fee called an attendance due to improve school buildings. You must pay this fee.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“The school can enforce payment and charge GST.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Proprietors of state-integrated schools and kura can charge attendance dues.”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“These are compulsory regardless of whether the school or kura has opted in to the donations scheme.”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“has entered into an agreement to pay attendance dues and fails to make a payment, the payment is recoverable from the parent or other person in any court of competent jurisdiction as a debt due to the proprietor.”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“In addition, a failure to make payment constitutes grounds for the principal of the State integrated school to suspend the child from attendance at that school and to remove the child's name from the school register.”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“However, no child may be suspended and have their name removed from the school register until arrangements have been made to the satisfaction of the Secretary for the child to be enrolled at some other school.”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“Attendance dues are not a donation so a tax credit cannot be requested or supplied.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“You cannot claim donation tax credits for: tuition fees private school fees exam fees attendance dues”
Inland Revenue · ird.govt.nz/income-tax/income-tax-for-individuals/individ… ↑
“The dues must be established for the State integrated school or group of State integrated schools at the rates, and subject to any conditions, approved by the Minister by notice .”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“Proprietors cannot increase the maximum level of attendance dues without the approval of the Minister of Education.”
Education Counts (Ministry of Education) · educationcounts.govt.nz/find-school/donations-summary ↑
“State-integrated schools and kura cannot increase attendance dues without approval from the Minister of Education. To get approval, contact your regional office.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“A notice approved by the Minister under subclause (2) is secondary legislation ( see Part 3 of the Legislation Act 2019 for publication requirements), unless it applies only to 1 or more named State integrated schools.”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“If a notice is not secondary legislation, the Minister must publish it in the Gazette .”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“If a notice is not secondary legislation, the Minister must publish it in the Gazette . Compare: 1989 No 80 s 447 There is no secondary legislation made under this section currently on this website Legislation Act 2019 requirements for secondary legislation made under this clause Publication The maker must publish it in the Gazette”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“Your proprietor must keep an annual accounts statement of attendance dues collected and get it audited by an independent auditor.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Your school must provide us with the audited statement once a year.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“must keep accounts in a manner approved by the Secretary showing— (a) the total amount of attendance dues received; and (b) how the attendance dues have been spent.”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“Should any proprietor use any revenue from attendance dues for any purpose other than one permitted by clause 30 , the Minister may, despite anything in the integration agreement, by notice in the Gazette , withdraw the right to charge attendance dues”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“while the withdrawal continues, the board must permit the attendance of children without the payment of attendance dues.”
New Zealand Legislation (Education and Training Act 2020, Schedule 6) · legislation.govt.nz/act/public/2020/38/en/latest ↑
“Proprietors can raise funds by: organising fundraising activities at the school requesting that parents make regular voluntary financial contributions to pay for debt repayments relating to school land or buildings.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Proprietors need to: keep account of all money that comes from fundraising or voluntary contributions have fundraising accounts audited at least once every 12 months make accounts available to parents on request.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Boards of state and state-integrated schools can ask families for a voluntary donation.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑
“Payment of school donations is optional.”
Ministry of Education · education.govt.nz/parents-and-caregivers/schools-year-0-13/star… ↑
“Boards of state and state-integrated schools can ask families for a voluntary donation. Parents can claim tax back on this donation.”
Ministry of Education · education.govt.nz/education-professionals/schools-year-0-13/fun… ↑