- The document discusses when GST listed services rules apply to supplies made through electronic marketplaces.
- A supply is considered made through an electronic marketplace when the marketplace facilitates the transaction between suppliers and recipients.
- Supplies are not considered made through a marketplace if the platform only advertises, redirects, or makes its own supplies.
- Electronic marketplace refers to a digital platform where suppliers provide services to recipients.
- Listed services include accommodation and transport services like ride-sharing or delivery services.
- Listing intermediaries are entities that list services on behalf of suppliers.
- The document references the Goods and Services Tax Act 1985.
- It explains the involvement of multiple marketplaces or intermediaries in a supply.
- A related document explains the application of rules when both listed services and other goods or services are supplied.
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.
