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About the sharing economy
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.
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GST for drivers, deliverers and accommodation hosts
From 1 April 2024, new GST rules will affect you if you perform or provide listed services in New Zealand using an online marketplace (such as a website or app) to make the sale.
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Ride-sharing
Income tax and GST is payable on ride-sharing.
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Short-stay accommodation
Special tax rules apply to calculating income and expenditure from short-stay accommodation, depending on the type of property and its use.
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Sharing assets excluding accommodation
Fees paid to you when you share an asset are taxable income.
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Providing services
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'.
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Online marketplaces
From 1 January, online marketplace operators resident in New Zealand must collect and report information about sellers who provide relevant services, as defined by the Organisation for Economic Co-operation and Development (OECD), through their marketplace. From 1 April 2024 there will be changes to collecting and returning GST. These changes will affect resident and non-resident online markeplace operators.