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Inland Revenue

Tax Policy

PUBLISHED 19 June 2023

Special reports on recent legislation

The recently enacted Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 contained amendments requiring operators of electronic marketplaces from 1 April 2024, to collect GST on supplies of app-based "listed services" that include the supply of ride-sharing and ride-hailing, delivery services for food and beverages, and accommodation services.

A Special Report explaining the detail of the changes has been prepared ahead of publication in an upcoming Tax Information Bulletin.

This joins special reports prepared for other items in the new legislation: