Marketplace rules for listed services

The marketplace rules apply to online marketplaces, sellers on online marketplaces that get income from listed services and listing intermediaries.

What listed services are

 Listed services include:

• ride-sharing and ride-hailing
• food and beverage delivery
• short-stay and visitor accommodation.

GST also applies to closely connected services if they go through the online marketplace. For example, holiday rental cleaning fees charged on top of the accommodation costs.

Long-term accommodation

The rules that allow for a reduced rate of GST for accommodation provided for 4 weeks or more do not apply if the accommodation is supplied through an online marketplace.

Who is affected

The rules affect:

• online marketplaces that connect buyers with sellers of listed services
• sellers on online marketplaces that get income from listed services including drivers, deliverers and accommodation owners
• listing intermediaries that list short-stay and visitor accommodation on online marketplaces for accommodation owners.

Some GST-registered accommodation owners can choose to opt out of the marketplace rules. This means they collect and pay GST and issue taxable supply information.