{"Term":"Reporting platform operator","Definition":"\u003cp\u003eAny platform operator that is resident for tax purposes in New Zealand or, where a platform operator does not have a residence for tax purposes, either:\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003eis incorporated under the laws of New Zealand, or\u003c/li\u003e\n    \u003cli\u003ehas its place of management (including effective management) in New Zealand.\u003c/li\u003e\n\u003c/ul\u003e","TeReoTerm":"","TeReoDefinition":""}