Presbyterian Church of Aotearoa New Zealand

Assembly Assessement is a levy paid by individual congregations for work done at a national level. You can download booklets that explain in detail where Assembly Assessment comes from and how it is spent.

How is Assembly Assessment used?

How is Assembly Assessment used? (Samoan)

How is Assembly Assessment used? (Korean)

Definition of Income

With the introduction of the Assembly Assessment comes a new definition of income that is subject to the assessment.

Income is defined as:

Total parish income less

• funds raised for capital projects that have a cost of more than $5,000 and that presbytery has approved as being necessary for implementation of the mission plan of the parish
• testamentary gifts (a gift in a will) from persons who are not members or past members of the congregation that have strict conditions attached that prevent their use for the general purposes of the parish
• money collected as agent for a third party organisation not under the control of the parish, for example the Leprosy Mission.

It should be noted that grants received from external organisations such as the ASB Trust are subject to assessment unless they meet the criteria for a capital exemption.

The statistical information collected at 30 June does not give us any details about funds received that qualify for the exemptions noted above. If your financial information includes exempt income you should write or email the Assembly Office detailing the income subject to exemption and the reason exemption is sought. A copy of the presbytery minute approving the capital project should be included where that exemption is sought.