- Proposed amendments to New Zealand’s Taxation Bill for 2023-24 were released on 14 March 2024
- Contracts entered into on digital platforms before 1 April 2024 but performed after will be excluded from new GST requirements
- Digital platforms providing accommodation, ride-sharing, or food delivery services will be required to collect GST from 1 April 2024
- Bookings made before 1 April 2024 will be excluded from GST collection requirements to avoid unexpected liabilities for marketplace operators
Source: taxathand.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.