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Goods and Services Tax Act 1985

Special cases

60H: Information requirements for underlying suppliers operating through electronic marketplaces

You could also call this:

"Telling marketplace operators about your business: what you need to share"

If you are a supplier of services operating through an electronic marketplace, you must tell the operator of the marketplace some information. You need to tell them your name and tax file number. You also need to tell them if you are registered for GST. If your GST registration status changes, you must notify the operator as soon as possible. You must also tell the operator if you choose to be liable for paying tax on a supply of services. Once you have told the operator this information, they can rely on it. You also have to follow other rules, like those in sections 185S(3) and 185T(2) of the Tax Administration Act 1994, which are about giving information to a reporting platform operator under Part 11B of that Act. In some cases, you might need to treat a listing intermediary as if they were the operator of the electronic marketplace, like if section 60CB(5) or (7) applies.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS952343.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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Part 9Special cases

60HInformation requirements for underlying suppliers operating through electronic marketplaces

  1. An underlying supplier of listed services operating on an electronic marketplace must notify the operator of the electronic marketplace of—

  2. their name and tax file number:
    1. their GST registration status.

      1. If a listing intermediary is treated as if they were the operator of the electronic marketplace under section 60CB(5) or (7), the underlying supplier must treat the listing intermediary as if they were the operator for the purposes of subsections (1) and (2) to (4).

      2. For the purposes of subsection (1)(b), if the GST registration status of an underlying supplier changes, the underlying supplier must notify the operator of the electronic marketplace as soon as practicable.

      3. For the purposes of section 60C(2BF), an underlying supplier who chooses to be liable for the payment of tax on a supply of listed services must notify the operator of the electronic marketplace of the election. Similarly, when the underlying supplier has notified a listing intermediary that they have chosen to be liable for the payment of tax on a supply of listed services, the listing intermediary must notify the operator of the electronic marketplace of the election when the operator would otherwise have been liable for the output tax on the supply.

      4. Once notified under subsection (1), (2), or (3), the operator may rely on the information provided by the underlying supplier, and a deficiency in an amount of tax allocated to a taxable period that arises as a consequence of relying on the information provided is treated as a reduction in the total output tax allocated to the taxable period.

      5. In addition to the information required to be provided under subsections (1), (2), and (3), an underlying supplier must also comply with the obligations imposed on them under sections 185S(3) and 185T(2) of the Tax Administration Act 1994 in relation to their obligation to provide information to a reporting platform operator under Part 11B of that Act.

      Notes
      • Section 60H: inserted, on , by section 153(1) (and see section 153(2) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
      • Section 60H(1B): amended (with effect on 1 April 2024), on , by section 236(1)(a) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).
      • Section 60H(1B): amended (with effect on 1 April 2024), on , by section 236(1)(b) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).
      • Section 60H(3): amended, on , by section 236(2) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).