Te tiritiri i te ōhanga me te tāke Sharing economy and tax

The sharing economy is any economic activity through a digital platform (such as a website or an app), where people share assets or services for a fee.

Income tax and GST is payable on ride-sharing.

Special tax rules apply to income tax when you're providing short-term accommodation.  This service is also known as short-stay accommodation.

Fees paid to you when you share an asset are taxable income.

If you provide services through a digital platform you must pay tax on any income earned.  Sometimes this is referred to as a 'gig' or 'on-demand'.