CJEU - Recent Developments in Value Added Tax 2022

S. 119GST and the sharing economy in Australia and New Zealand

Rebecca Millar

1. Introduction

By way of comparison with the chapters by Nevia Čičin-Šain and Roger Smith, this chapter briefly discusses the treatment of the sharing and gig economy under the goods and services tax (GST) laws of Australia and New Zealand. The discussion focuses on activities involving the transport of persons (commonly referred to as “ride-sharing” or “ride-hailing”), the delivery or goods (primarily food delivery services) and the provision of short-term accommodation. The OECD reports that, in 2018, these sectors constituted 88.1% of the total sharing and gig economy.

S. 120Section 2. examines the existing “full-liability” regimes in force in both countries, under which online platforms/marketplace operators are treated as the suppliers of certain supplies made through the platforms to end consumers in Australia or New Zealand. Section 3. considers whether it is appropriate to extend these full-liability regimes to ride-sharing, food delivery services, and short-term accommodation supplied through online marketplaces. Section 4. examines the Australian approach to these supplies. Australia does not involve the platforms i...