GST Opt-Out Agreement Criteria for Hostel & Motel Suppliers on Electronic Marketplaces

• This determination sets criteria for when a person who supplies accommodation through an electronic marketplace can enter into an opt-out agreement with the operator of an electronic marketplace.
• The determination is made under section 60C 2BC of the Goods and Services Tax Act 1985.
• The determination applies for taxable periods starting on or after 1 April 2025 and ending on or before 31 March 2028.

Source: taxtechnical.ird.govt.nz

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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