New Zealand has expanded electronic marketplace (”e-marketplace”) rules with effect from April 2024. The Taxation Act 2023 addresses the intermediation of services such as accommodation, ride-sharing, and food delivery.
The changes contained in the Taxation Act affect the scope of taxable events, GST rates, tax collection, input tax, GST returns, taxable supply information, and recordkeeping for enumerated services.
Source: www.fonoa.com
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