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 and carry on being responsible for their GST obligations.

Listing intermediaries cannot opt out.

When accommodation owners can opt out

To opt out, 1 of the following must apply. Accommodation owners must:

• make more than $500,000 of supplies in a 12-month period and be a non-individual
• 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 supplies of accommodation in a hostel or motel in a 12-month period. They must also provide accommodation directly to their guests and through your marketplace and have been registered for GST before 1 April 2024.

Accommodation owners making more than $500,000 supplies in a 12-month period can tell you they are opting out.

Those who do not make more than $500,000 but meet 1 of the other criteria, must enter into an agreement with you to opt out.

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 (if required), identifying them as the supplier, and providing GST returns and paying GST to us.