Skip to main content

Budget 2024 | The Government has confirmed changes to personal income tax, the independent earner tax credit, in-work tax credit, and the minimum family tax credit. Find out more: Personal income tax threshold changes

New Zealand is adopting the sharing and gig economy information and exchange framework. This has been developed by the Organisation for Economic Co-Operation and Development (OECD).

These rules apply from 1 January 2024.

Online marketplaces with income reporting obligations need to make sure they are ready to collect and report the required information. We have published new web content that outlines:

  • the information you must report
  • how to report the information, including the file type
  • due diligence requirements.

Here’s the link to the new content:

Income reporting rules

If you have any questions about the income reporting rules, or your obligations, you can email us at:

[email protected]

Last updated: 18 Dec 2023
Jump back to the top of the page