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Leis an Acht, leasaítear Acht na Nua-Shéalainne um Riarachán Cánach 1994 [Tax Administration Act 1994] agus cuirtear i bhfeidhm forálacha na Rialacha Samhla maidir le Tuairisciú ag Oibreoirí Ardán 2020 i leith Díoltóirí sa Gheilleagar Comhroinnte agus Poistíneachta (‘na Rialacha Samhla’), ar rialacha den Eagraíocht um Chomhar agus Forbairt Eacnamaíochta (ECFE) iad, arna bhforlíonadh le Rialacha Samhla Tuairiscithe 2021 de chuid ECFE le haghaidh Ardáin Dhigiteacha:
The Act amends New Zealand’s Tax Administration Act 1994 and applies provisions of the Organisation for Economic Cooperation and Development (OECD) 2020 Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (‘the Model Rules’), supplemented by the OECD 2021 Model Reporting Rules for Digital Platforms: