60CBListing intermediaries and supply of listed services

1. This section applies for the purposes of the rules related to the supply of listed services through an electronic marketplace when a listing intermediary is interposed between—

2. the underlying supplier of the services; and
3. the operator of the electronic marketplace.

4. The supply of the listed services is treated as 3 separate supplies as follows:

5. a supply by the underlying supplier to the listing intermediary that is zero-rated under section 11A(1)(jd) if the underlying supplier is a registered person; and
6. a supply from the listing intermediary to the operator of the electronic marketplace that is zero-rated under section 11A(1)(jd); and
7. a supply of listed services under section 8C by the operator to the recipient of the services, treating the operator as if they were the underlying supplier of the listed services.

8. When subsection (2) applies to a supply of listed services, a supply of other services by the listing intermediary to the recipient through the electronic marketplace is treated as 2 separate supplies as follows:

9. a supply from the listing intermediary to the operator of the electronic marketplace that is zero-rated under section 11A(1)(jd); and
10. a supply by the operator, in the course or furtherance of its taxable activity, to the recipient.

11. In relation to a supply described in subsection (2)(a) or (b) or (3)(a), the supply of listed services facilitated by a listing intermediary or a supply of other services by a listing intermediary does not create a requirement to provide taxable supply information.

12. For a supply described in subsection (2)(c), the listing intermediary is treated for the purposes of the definition of flat-rate credit and sections 8C(3)(b)(ii) and (6), 20(3)(de) and (3N), 25AAA, 60H, and schedule 7, part A, clause 3B of the Tax Administration Act 1994 as if they were the operator of the electronic marketplace and must meet all the requirements placed on the operator in relation to the flat-rate credit under those provisions for that supply.

13. Subsection (7) applies, in relation to an operator of an electronic marketplace, when a listing intermediary resident in New Zealand—

14. enters into agreements with more than one operator of an electronic marketplace to list or advertise the listed services provided by an underlying supplier on those marketplaces; and
15. enables or facilitates the supply of the listed services through the use of an electronic system that can facilitate and manage automatically the bookings made by recipients of the services; and
16. has agreed with the operator of the electronic marketplace, recording their agreement in a document, that the listing intermediary is liable for the payment of tax in relation to the supplies of listed services on that electronic marketplace.

17. Despite subsections (2) and (3), the listing intermediary is treated for the purposes of this section, the definition of flat-rate credit, and sections 8C, 11A(1)(jc), 20(3)(de) and (3N), 25AAA, 60(1C), 60C(2)(ab), (2BB), (2BE), (2BF), (3B), and (3C), 60H, 85E, and schedule 7, part A, clause 3B of the Tax Administration Act 1994 as if they were the operator of the electronic marketplace and must meet all the requirements placed on the operator. The operator has no liability under this Act in relation to the supply of the listed services other than, in the absence of an agreement under subsection (7B), the provision of taxable supply information and supply correction information as required under section 19NB. For the avoidance of doubt, the operator is treated as the supplier for the provision of that information.

18. When a listing intermediary and an operator of the electronic marketplace have made an agreement described in subsection (6)(c), the intermediary and the operator may also agree that the intermediary is required to provide the taxable supply information and supply correction information, as applicable, to the recipient as required under section 19NB. In these circumstances, despite subsection (7), the intermediary is treated as the supplier for the purposes of the provision of the information.

19. A listing intermediary means a registered person who—

20. lists services referred to in section 8C(2)(a) on an electronic marketplace on behalf of the underlying supplier who makes those supplies through the electronic marketplace; and
21. enters into an agreement with an operator of an electronic marketplace to list or advertise the listed services provided by the underlying supplier.