If you are a payment service provider (PSP) you may need to send us your merchants’ six-monthly bulk aggregate transactions data by 7 November next year. We will use this data to help prevent non-compliance.
This requirement is from the Tax Administration (Regular Collection of Bulk Data) Regulations 2022 which comes into force on 15 December 2022. These regulations set out who will be affected and the data to be supplied.
Some PSPs may be eligible for an exemption. We are developing an exemption process which should be on our website from mid-December.
More information is available in our special report.
Special report - The Tax Administration (Regular Collection of Bulk Data) Regulations 2022 (November 2022) (Tax Policy website)
Tax Administration (Regular Collection of Bulk Data) Regulations 2022 (New Zealand Legislation)