60GRequirements for treatment of information by operator of marketplace or redeliverer

1. A registered person that is an operator of an electronic marketplace or a redeliverer and makes a return of a deficient amount of output tax as described in section 60F meets the requirements of this section if—

2. the amount of the deficiency arises from inaccurate, incomplete, insufficient, or misleading information, which may relate to the matters described in subsection (2); and
3. for information relating to the matters described in subsection (2)(a) to (c), the registered person meets—
   1. the applicable requirements of subsections (3) to (6), which relate to the obtaining and the interpretation of the information:
   2. applicable requirements that are alternative to the requirements referred to in subparagraph (i) and are prescribed or agreed to by the Commissioner under subsection (7); and
4. the registered person relies on the information referred to in paragraph (a) in good faith and on reasonable grounds.

5. Inaccurate, incomplete, insufficient, or misleading information referred to in subsection (1)(a) may relate to—

6. the residency of the underlying supplier of the goods:
7. the place to which the goods are delivered:
8. the amount of consideration paid for the supply by the recipient of the supply:
9. whether the registered person is the supplier of the goods:
10. the amount of tax charged under section 8 on the supply for which the registered person is required to account.

11. This subsection requires a registered person that is an operator of an electronic marketplace and does not know the residency of an underlying supplier of goods in a supply, to—

12. treat the underlying supplier of the goods as a non-resident, if paragraph (b) does not require a different treatment; or
13. treat the underlying supplier of the goods as a resident if the registered person has—
    1. information that the underlying supplier is a company that is incorporated in New Zealand or has its centre of management in New Zealand:
    2. a New Zealand business number for the underlying supplier:
    3. 2 or more items of information listed in subsection (6) that are non-contradictory and support the conclusion that the underlying supplier is resident in New Zealand and are more reliable than items of information listed in subsection (6) that are held by the registered person and support the conclusion that the underlying supplier is not resident in New Zealand.

14. This subsection requires a registered person that is an operator of an electronic marketplace and does not know the address to which the goods in a supply are to be delivered to—

15. treat the supply of goods as being made to the recipient at a place in New Zealand if the registered person—
    1. has 2 items of information listed in subsection (6) that are non-contradictory and support the conclusion that the recipient is located in New Zealand; and
    2. does not have 2 items of information listed in subsection (6) that are non-contradictory, and support the conclusion that the recipient is located in a country or territory other than New Zealand, and are more reliable for determining the location of the recipient than are the items referred to in subparagraph (i); or
16. treat the supply of goods as being made to the recipient at a place outside New Zealand if a conclusion under paragraph (a) that the person is located at a place in New Zealand is not supported by items of information that are held by the registered person and meet the requirements of more than 1 paragraph of subsection (6).

17. This subsection requires a registered person that is a redeliverer for a supply of distantly taxable goods to a recipient, and is not responsible for the purchase of the goods in the supply, to—

18. require the recipient of the supply to disclose the value of the consideration before the delivery of the supply; and
19. obtain a receipt issued by the seller of the goods or other confirmation by the seller of the value of the consideration for the supply.

20. The items of information referred to in subsections (3)(b)(iii) and (4)(a) and (b) for a person and a supply of goods are—

21. an address of a physical location for the person such as a mailing or billing address:
22. if the person is the underlying supplier for the supply, a New Zealand GST registration number for the person:
23. bank details (including the account the person uses for making payments, or the billing address held by the bank, or the account to which the registered person makes payments of amounts owed to the person):
24. the internet protocol address of the device used by the person or another geolocation method:
25. the mobile country code of the international mobile subscriber identity stored on the subscriber identity module card used by the person:
26. the location of the person’s fixed land line:
27. if the person is the underlying supplier, the location from where the goods are being shipped:
28. other commercially relevant information.

29. The Commissioner may—

30. prescribe requirements that are alternative to those listed in 1 or more of subsections (3) to (6):
31. agree with a person who is a marketplace operator or redeliverer on requirements that are alternative to those listed in 1 or more of subsections (3) to (6), including requirements for the amount of information to be obtained by the person that is relevant to a subsection and for the use and content of methods for checking the accuracy of the information and the conclusions drawn from the information.

32. In prescribing or agreeing to alternative requirements for a person under subsection (7), the Commissioner may take into account—

33. commercially relevant information that is available to the person and the reliability of this information:
34. the cost for the person of complying with the requirements:
35. the existing methods available to the person for preventing and remedying situations where incorrect information is provided.