Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill
Hospitality NZ submitted on the Government's tax proposals, supporting increased scrutiny on the platform economy. The Bill proposed to introduce a ‘focused approach’ change that would require operators of electronic marketplaces (both offshore and in New Zealand) through which supplies of listed services (defined as those that are transportation services and taxable accommodation) to account for GST on the listed services where those services are supplied to customers in New Zealand.