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Goods and Services Tax Act 1985

Special cases

60F: Operator of marketplace or redeliverer making return based on faulty information

You could also call this:

"What happens if you're an online marketplace or delivery service and you give wrong tax information by mistake?"

Illustration for Goods and Services Tax Act 1985

If you are an operator of an online marketplace or a redeliverer, and you make a return of a deficient amount for the total output tax, this section applies to you. This happens when you rely on information that is inaccurate, incomplete, insufficient, or misleading about a supply of goods made through your marketplace or by you as an operator or redeliverer. The information is provided by a seller, underlying supplier, or recipient of the supply of goods.

When you make a return based on faulty information, the amount that is deficient is treated as a reduction in the total output tax. This is if you meet the requirements of section 60G. You must have relied on the inaccurate information to make the return of the deficient amount for the total output tax allocated to the return period.

You are affected by this rule if the information you relied on was about a supply of goods, and it was provided by a seller or someone else involved in the supply.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS290265.

Topics:
Money and consumer rights > Taxes
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60E: When redeliverer is supplier of distantly taxable goods, or

"When someone else delivers goods to you and is considered the supplier for tax purposes"

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60G: Requirements for treatment of information by operator of marketplace or redeliverer, or

"Rules for online marketplaces and delivery services to handle information about goods and services"

Part 9Special cases

60FOperator of marketplace or redeliverer making return based on faulty information

  1. This section applies to a registered person who is an operator of an electronic marketplace, or a redeliverer, and makes a return of a deficient amount for the total output tax allocated to a taxable period (the return period) as a consequence of relying on inaccurate, incomplete, insufficient, or misleading information—

  2. relating to a supply of goods made through the marketplace or by the registered person as operator of the marketplace, or by the registered person as a redeliverer; and
    1. provided by a seller or underlying supplier of the goods or by a recipient of the supply of goods.

      1. An amount equal to the deficiency in the total amount of output tax returned that arises from the inaccurate, incomplete, insufficient, or misleading information is treated as being a reduction in the total output tax allocated to the return period, if the registered person meets the requirements of section 60G.

      Notes
      • Section 60F: inserted, on , by section 39 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).