The Taxation (Annual Rates for Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) (the Bill) was recently introduced in New Zealand. One of the proposed aims of the Bill is to extend the current GST rules to capture “listed services”. These listed services include taxable supplies of accommodation and transportation. The latter of which includes the gig, ride-sharing and food and beverage delivery. The extension is targeted and requiring a broader range of marketplace operators to collect and return GST on the accommodation and transportation services provided through electronic marketplaces.
Source DLA Piper
