This includes:
- ride-sharing and ride-hailing
- food and beverage delivery
- short-stay and visitor accommodation.
What's changing
If you provide listed services through an online marketplace, like a website or app, there are proposed changes coming that might affect you.
Flat-rate credits
If you’re non-GST-registered, give the information below to your online marketplace (like Bookabach) or listing intermediary before 1 April to avoid issues.
- Name
- IRD number
- GST registration status
If you don’t do this, you may not receive flat-rate credits.
Check if you can do this using their website or app.
Income tax returns
You will have the option to include flat-rate credits as assessable income in your income tax return for the 2024-25 income year.
You can only do this if you weren’t GST registered when you got the credits.
Opting out
If you use a listing intermediary (like a property manager or agent), you’ll need to tell them when you’re opting out of the marketplace rules.
Opt-out rules for large accommodation owners
Check back for more information
More information, including a new factsheet on flat-rate credits and income tax, will be available from 1 April 2025.