GST on listed services: Listing intermediary rules and transitional rule

New listing intermediary rules deal with situations when more than 1 person is involved in the supply of accommodation through an online marketplace.

A listing intermediary is a GST-registered person who lists short-stay and visitor accommodation on an online marketplace on behalf of the accommodation host. Common examples are property managers and agents.

The transitional rule

The transitional rule also means marketplace operators (and in some cases listing intermediaries) can choose not to collect and pay GST on short-stay accommodation supplied on or after 1 April 2024, if the booking was made before this date.

For more information on these rules.

Property managers and agents – listing intermediary rules 

Transitional rule for accommodation