60DApproved marketplaces

1. This section applies when—

2. a supply of goods by a non-resident person or a supply of remote services, is made through a marketplace other than an electronic marketplace; and
3. for a marketplace operated by a resident person, the underlying supplier is a non-resident person; and
5. the supply is of services made to a person resident in New Zealand or of goods made to a person involving delivery at a place in New Zealand.

6. The operator of the marketplace is treated as making, in the course of furtherance of a taxable activity, a supply to a person (the recipient) of remote services or distantly taxable goods if—

7. the Commissioner, in the exercise of a discretion, approves an application under this subsection by the operator of the marketplace; and
8. for a supply of remote services, the recipient is resident in New Zealand; and
9. for a supply of goods meeting the requirements of section 4B(1)(a) to (d) for distantly taxable goods,—
   1. the underlying supplier of the goods is a non-resident; and
   2. the operator or the underlying supplier makes or arranges or assists the delivery of the goods to the recipient at a place in New Zealand; and
   3. the supply is of items of goods for which each item has an estimated customs value under section 10B equal to or less than the entry value threshold, if the operator has not made an election under section 10C that is effective at the time of the supply.

10. In the exercise of the discretion referred to in subsection (2), the Commissioner may take into account the following:

11. whether the marketplace is best placed to determine whether the recipient of the supply of goods or the supply of remote services—
    1. is resident in New Zealand:
    2. is a registered person:
12. whether the number of underlying suppliers to the marketplace means that return requirements are better satisfied by the marketplace rather than the individual underlying suppliers.

13. This section overrides section 60(1).