- This determination sets criteria for when a person who supplies accommodation through an electronic marketplace can enter into an opt-out agreement with the operator of an electronic marketplace.
- The determination is made under section 60C 2BC of the Goods and Services Tax Act 1985.
- The determination applies for taxable periods starting on or after 1 April 2025 and ending on or before 31 March 2028.
Source: taxtechnical.ird.govt.nz
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.
