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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

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  • About the sharing economy

    The sharing economy is any economic activity through an online marketplace (also known as a digital platform) such as a website or an app, where people share assets or services for a fee.

  • Sellers of listed services

    Listed services are ride-sharing and ride-hailing, food and beverage delivery and short-stay and visitor accommodation. When you provide these services through an online marketplace they must collect and return GST.

  • Sellers of non-listed services

    If you provide personal services or share assets (excluding listed services) you need to consider your income tax and GST obligations.

  • Listing intermediaries - property managers and agents

    GST rules for listing intermediaries deal with situations when more than 1 person is involved in the supply of accommodation through an online marketplace from 1 April 2024. Common examples are property managers and agents.

  • Online marketplaces

    Online marketplaces operating in New Zealand have income reporting and GST obligations.

Updates: Sharing economy and tax

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