- New Zealand Inland Revenue released a draft statement clarifying GST rules for short-stay accommodation, including rentals via platforms like Airbnb.
- GST applies to all short-stay accommodation, whether in a host’s home, holiday home, or dedicated property, and is not exempt.
- Hosts must register for GST if their taxable supplies exceed NZD 60,000 in 12 months; voluntary registration is allowed below this threshold.
- GST obligations include filing returns, accounting for output tax, and apportioning input tax deductions if goods/services are used for both taxable and non-taxable purposes.
- The draft statement is open for public consultation until February 16, 2026.
Source: vatabout.com
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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