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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Special report
Published 2 April 2025

GST on accommodation and transportation services supplied through online marketplaces

This special report provides information that explains the GST rules for marketplace operators involved in the supply of ride-sharing/ride-hailing and delivery services for food and beverages, as well as for marketplace operators and listing intermediaries involved in the supply of accommodation services.

This version of the special report replaces earlier versions and takes into account legislative changes made to the rules by the:

  • Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024, and
  • Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025.