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New Zealand Determination on Opt-Out Agreement Criteria for Persons Supplying Accommodation Through an Electronic Marketplace

|Approved Changes|New Zealand
New Zealand

New Zealand Inland Revenue has issued a determination on the opt-out agreement criteria for persons supplying accommodation through an electronic marketplace. Under the marketplace rules, when taxable accommodation services are supplied through an electronic marketplace, the operator of the electronic marketplace is usually treated as making the supply to the recipient of the services and will be responsible for collecting and returning GST on these supplies. In certain circumstances, howeve…

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