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<p>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.</p>
<p>A <a href="/publications/2023/2023-sr-marketplace-rules-listed-services">Special Report</a> explaining the detail of the changes has been prepared ahead of publication in an upcoming Tax Information Bulletin.</p>
<p>This joins special reports prepared for other items in the new legislation:</p>
<ul>
<li><a href="/publications/2023/2023-sr-build-to-rent">Build-to-rent</a></li>
<li><a href="/publications/2023/2023-sr-flood-response">Tax relief for North Island flooding events</a></li>
<li><a href="/publications/2023/2023-sr-gst-apportionment-and-adjustment-rules">GST apportionment and adjustment rules</a></li>
<li><a href="/publications/2023/2023-sr-rollover-relief">Rollover relief – bright-line test and interest limitation</a></li>
</ul>
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