Skip to main content

Budget 2024: The Government has announced FamilyBoost, a proposed new childcare payment to help eligible families with the rising costs of Early Childhood Education (ECE). Find out more:

New reporting rules require online marketplace operators to provide their tax authority with information about sellers and the income they earn from relevant services on their digital platform.

Who is affected

A seller is someone who registers with an online marketplace to offer relevant services. They do not have to be actively selling on the online marketplace. Sellers may be individuals or entities (organisations).

Sellers must give their marketplace operator the required information. If a seller gives false information or does not give this information when requested, penalties may apply.

How we will use your information

If sellers are not New Zealand tax residents, we may share this information with the seller's tax authority.

We will receive information from other tax authorities about income earned by New Zealand tax residents on overseas online marketplaces.

We will use the information for tax administration purposes, such as checking that income earned by New Zealand tax residents is included in their income tax returns.


Last updated: 03 Apr 2024
Jump back to the top of the page