About this Guide

When you’re selling goods or services over the internet, you have the same tax obligations as any other business. This factsheet explains your obligations for income tax and GST, and what to do if you need to correct your tax returns.

When to use this guide

Trading online is no different from doing business from a shop, or from your home. Any income you earn from a business (including online auction or sales sites such as TradeMe) needs to be included in an income tax return, which works out how much tax you’ll need to pay each year.

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