Ngā ture takiputa mō ngā kaitaurima wāhi noho nunui Opt-out rules for large 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.

Listing intermediaries cannot opt out.

Opt out criteria

To opt out, 1 of the following must apply. In a 12-month period, accommodation owners must:

• meet a 2,000-night threshold, based on the number of nights of accommodation listed through a single online marketplace
• make more than $60,000 of taxable supplies of accommodation in a hostel or motel. They must also provide accommodation directly to their guests and through your marketplace and have been registered for GST before 1 April 2024
• make more than $500,000 of taxable supplies and be a non-individual.

How to opt out

Accommodation owners who meet the $500,000 threshold can tell the online marketplace they are opting out.

When an accommodation owner uses a listing intermediary they must tell the listing intermediary instead. This needs to be in writing. If the online marketplace collects and pays the GST, the listing intermediary must tell the online marketplace the owner is opting out.

Accommodation owners who do not meet the $500,000 threshold but meet 1 of the other criteria, must make an agreement with the online marketplace to opt out.

If a listing intermediary is responsible for collecting and paying GST, the owner must make an agreement with the listing intermediary instead.

Valid opt-out agreements

Opt-out agreements must be in writing and state that the accommodation owner remains responsible for the tax obligations under the GST Act. This includes giving the customer taxable supply information, identifying them as the supplier, and providing GST returns and paying GST to us.