For small and family-owned Australian businesses expanding across the Tasman, these changes can seem complex—but understanding them early can save you compliance headaches and unexpected tax costs later.
GST Now Applies to “Listed Services” on Online Marketplaces
Under New Zealand’s Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023, marketplace operators are now responsible for collecting GST on specific “listed services” provided through their platforms. These include:
- Ride-sharing and ride-hailing services
- Food and beverage delivery services
- Taxable accommodation, such as holiday homes, B&Bs, and short-term rentals
If your Australian-based business operates a booking or delivery platform used in New Zealand, you may now be treated as the supplier for GST purposes—meaning you are required to register for, collect, and remit GST on New Zealand transactions.
Key Updates from 2024 and 2025 Legislation
Subsequent amendments in 2024 and 2025 refined these rules to make them more workable:
- Listing intermediaries included: Where a middle party connects property owners and marketplaces, the rules clarify who accounts for GST.
- Flat-rate credit adjustments: Marketplace operators can correct errors in calculating GST credits.
- Flexibility for operators: The 2025 amendments provide greater flexibility for managing accommodation-related GST obligations.
- Threshold for self-accounting: Only non-individual businesses with sales above NZD 500,000 in 12 months may opt to handle GST themselves.
- Transitional relief: Contracts for accommodation made before 1 April 2024 are exempt from retroactive GST obligations.
These refinements reflect New Zealand’s broader effort to modernise GST collection in the platform economy, aligning with international tax approaches for digital and gig services.
What This Means for Australian Marketplace Operators
If your business facilitates bookings, deliveries, or transport services in New Zealand, these changes mean GST compliance is now your responsibility—not your suppliers’. This shift affects how pricing, invoicing, and reporting are handled.
You’ll also need to consider whether your business structure and systems can handle these new reporting requirements. Understanding the flat-rate credit system and its implications for both GST and income tax is critical.
At NZ Tax Accountants, we help Australian businesses navigate these cross-border complexities. Our team specialises exclusively in New Zealand tax, providing clear, practical guidance so you stay compliant without overpaying or overlooking key deductions.
Need Help Understanding How These GST Rules Affect You?
Whether you operate a delivery platform, ride-sharing service, or accommodation marketplace, these rules can affect your pricing models and compliance systems.
Contact NZ Tax Accountants today for expert advice on meeting your New Zealand GST obligations with confidence.
The information in this article is indicative of NZ tax rules and changes and not intended to be complete for all intents or purposes and does not constitute advice. It is recommended that you obtain professional advice, suited to your particular circumstances, from us before acting on anything you read.