Home > The Body Politic > National’s fund-raising at Antoine’s – was GST paid?

National’s fund-raising at Antoine’s – was GST paid?


Key not talking about fundraising dinner


On TV3’s The Nation, Key steadfastly refused to make public  the names of donors to various fund-raising events (or pay back) at Antoine’s restaurant in Parnell, Auckland.

Instead of using a Trust, where the names of donors are kept hidden, in this case Antoine’s Restaurant – whose owner is a well-known National Party supporter, Tony Astle – was the “bag man” who took the money; banked it; and then passed it on to the National Party as a donation. These donations were recorded with the Electoral Commission for 2010*and 2011*.

However – and here’s an interesting questing question that few (if any) have asked; was GST paid  by Mr Astle on any of the monies ($60,000 and $105,000) received in payment for the meals?

A donation made directly to a political Party does not incur GST. But  Inland Revenue (IRD) is quite clear of what constitutes a donation;

A donation is an unconditional gift only if the giver receives nothing in return.

But these monies were received from people attending the dinner and who paid for their meals accordingly. They received a ‘goods’ and ‘service’ in return for payment.

It is no longer an “unconditional gift”.

So those meals should have incurred GST.

(What Mr Astle then does with those monies, excluding GST,  is his business, and he subsequently gifted it to the National Party as a donation.)

Accordingly, I have made an inquiry with Inland Revenue on this matter;


Inland Revenue - Te Tari Taake.

Information about a business

Business or trade name: Antoine’s Restaurant
Business IRD/GST number: Not provided
Address – business: Street: 333 Parnell Road
Suburb, city or town: Parnell, Auckland
Phone number: (09) 379 8756
Mobile number: Not provided
Description of the business: restaurant
Provide your detailed information:

Kia ora Mr Taxman, It has recently been revealed in the media that Antoine’s Restaurant in Parnell, Auckland, hosted a series of fund-raising dinners on behalf of the National Party.

One dinner event, in 2010, was attended by 21 people, where each person paid $5,000 to participate in the meal. The restaurant collected $105,000 from attendees.

Another event, in 2010, a sum of $60,000 was paid to the restaurant for a similar event. Considering that the monies paid was for a meal; paid to Antoine’s directly; this appears to have been a good and service provided to paying members of the public.

Was GST paid on these transactions?


-Frank Macskasy


You’ve successfully submitted your information.

Your information was received on Sunday, 9 March 2014 2:24:30 PM NZDT. This form is now completed.

Your reference number is: 208194.

It remains to be seen if Mr Astle paid GST on payments received for those meals. If 21 people paid $5,000 each, that comes to $105,000.

GST on that sum (in 2010), at 12.5%, would have amounted to $13,125.

Yet, the Donations Return for 2010 clearly shows that the full amount of $105,000 was transferred from Antoine’s/Astle to the National Party. No deduction has been made for GST.




* Interesting Note:

The 2011 Party Donations Return for National also includes two payment by Oravida;


Antoines Oravida donations 2011


This is the same Oravida that National Minister, Judith Collins, recently visited in China – and of which her husband is a Director. Other donors on this Return also have links to Oravida.

The 2010 National_Party_donations Return also included a donation by one, Susan Chou, who is also connected to Oravida,


Susan Chou donation 2010


When it comes to ‘tricky’ – National excels with undisputed mastery of Big Time Tricky.





TV3: Key not talking about fundraising dinner

NBR:  Key under fire for Antoine’s donations

Electoral Commission:  New Zealand National Party donations 2011.pdf

Electoral Commission: National_Party_donations_2010.pdf

IRD: Business income tax

TVNZ:  Judith Collins defiant amid claims of conflict of interest

Previous related blogposts

Doing ‘the business’ with John Key – Here’s How (Part # Rua)

Other blogs

No Right Turn:  “Out of the blue”




John Key - merril lynch

Above image acknowledgment: Francis Owen

This blogpost was first published on The Daily Blog on 10 March 2014.



= fs =

  1. Deb Kean
    18 March 2014 at 2:01 pm

    As always, let us know if you get a response! Tricky doesn’t even begin to cover it.

    • 18 March 2014 at 7:18 pm

      So far -no response from IRD, Deb!

      • Deb Kean
        20 March 2014 at 5:06 pm

        Seems typical, sadly…

  1. 17 March 2014 at 1:10 pm
  2. 28 June 2014 at 8:02 am
  3. 5 November 2018 at 8:01 am

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