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Find out about how we have implemented the model rules for reporting by platform operators with respect to sellers in the sharing and gig economy.

OECD model rules

The OECD developed the 'Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy' in response to calls for a global reporting framework to:

  • enable tax authorities to have improved visibility over income taxpayers earned from their activities carried out through digital platforms
  • reduce compliance costs for platform operators that could otherwise face reporting obligations in multiple jurisdictions with different reporting rules.

Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (

New Zealand has adopted the model rules into the legislation.

Tax Information Bulletin – Vol 35 No 6 – July 2023 (pages 5-15)

Income reporting rules

Starting 1 January 2024, platform operators based in New Zealand are required to collect information on sellers that receive consideration from relevant services  provided through digital platforms. These reporting platform operators are then required to report this information to us in early 2025.

Information reported to us will be exchanged under the 'Multilateral Convention for Mutual Administrative Assistance in Tax Matters', with foreign tax authorities that have implemented the Model Rules.

Income reporting rules

Extended rules

The OECD has also developed an extended standard. This deals with reporting obligations for online marketplace operators that facilitate the sale of goods and vehicle rentals.

This has not been implemented in New Zealand at this stage but may be considered in the future.

Last updated: 15 May 2024
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