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