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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.

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.

Sharing economy activities

Popular sharing economy activities include:

  • ride-sharing services for a fare
  • food and beverage delivery 
  • short-stay accommodation, including renting out a room or a whole house or unit, through platforms such as Airbnb, Bookabach or Holiday Houses
  • sharing assets, including cars, caravans/RVs, car parking spaces, storage space or personal belongings, through platforms such as Yourdrive, Mighway, Parkable, MyCarYourRental and Sharedspace
  • personal services, including creative or professional services like graphic design, creating websites, or odd jobs like deliveries and furniture assembly, through platforms such as Pocket Jobs, Fiverr, Air Tasker, WeDo, Askataskeand Mad Paws.

If you provide services or assets through an online marketplace for a fee, you need to consider how income tax and goods and services tax (GST) applies to your fees earned.

Your obligations for GST depend on the type of services you provide - listed services or non-listed services. 

What listed services are

Listed services include:

  • ride-sharing and ride-hailing
  • food and beverage delivery
  • short-stay and visitor accommodation. (Accommodation used by the customer as their principal place of residence is exempt.)

From 1 April 2024 if you are a driver, deliverer or accommodation owner providing these services in New Zealand using an online marketplace, marketplace rules for GST apply.

What non-listed services are

Non-listed services are any services that are not listed services, for example sharing assets and creative or professional services.

The ordinary GST rules apply.


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Last updated: 18 Nov 2024
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