ReShopMe Limited — GST Policy

Version 2.0 · Effective 31 August 2026 · supersedes the version of 10 August 2026

1. Purpose and scope

This policy states how Goods and Services Tax is charged, collected, disclosed, invoiced and remitted across ReShopMe, under the Goods and Services Tax Act 1985 (New Zealand) and A New Tax System (Goods and Services Tax) Act 1999 (Australia). It applies to every sale concluded on the marketplace, every fee we charge, and every credit we sell. It does not cover income tax or customs duty.

Two things are true at once throughout, and are never conflated:

• The goods are supplied by the seller to the buyer. We do not take title.
• The money passes through us. We are the merchant of record: we take the buyer's payment, hold it, and release it.

2. Our status

New Zealand. ReShopMe Limited is a New Zealand resident company, registered for GST, operating an electronic marketplace and acting as merchant of record for every transaction. Our own supplies — commission, fees and prepaid credit — are standard-rated supplies of services made in New Zealand at 15%.

Australia. We operate as a non-resident operator of an electronic distribution platform for the purposes of the low value imported goods rules, under a standard GST registration. We collect Australian GST only where, and from when, we hold that registration.

We do not become the supplier of the goods by handling the money. We become the supplier only where a statute deems it — see section 5.

3. Three separate taxes, never mixed

A sale can involve up to three separate taxes. They are recorded separately, reconciled separately, and never netted against each other in a return:

1. GST on the goods — the seller's output tax, where the seller is registered and trading. The seller is paid in full and accounts for it on their own return; we state the amount on the documents (section 10).
2. GST on our fee — our own output tax. We charge it, declare it and remit it.
3. GST our payment processor charges us — our input tax. We recover it as part of the cost of the sale and reclaim it (section 7).

Worked example — a NZ$100 sale by a GST-registered apparel business, domestic card:

Rounding. Tax always rounds up to the cent, and the net is derived by subtraction so the parts always sum to what the buyer paid.

Prices are tax-inclusive. The listed price is what the buyer pays. A seller's tax position never changes a price a shopper has already seen — only how that price breaks down on the invoice. The one exception is import GST on a cross-border parcel, which is added at checkout (section 5).

Shipping is our supply, not the seller's. We arrange carriage and keep the shipping charge, so postage carries our GST treatment and never enters the goods-GST calculation.

4. GST on the goods — who charges it

The condition of the goods decides nothing. Who is selling, and what business they are in, decides everything. A registered vintage dealer's forty-year-old coat is a taxable supply; a private seller's brand-new unworn dress is not.

No large-seller opt-out. Both regimes contemplate agreements under which a large seller, rather than the marketplace, accounts for GST. We do not offer this: the buyer pays us and we issue the document, and two documents for one supply would leave neither reliable.

Charities. The relief applies to donated stock. A charity also selling bought-in stock must declare as a trading business and account for the lot. The relief is personal to the charity and does not extend to a cross-border parcel on which we are the deemed supplier.

5. Cross-border sales

Where the low value imported goods rules apply, we are the supplier. The law deems the marketplace operator to have made the supply, so the GST on a qualifying cross-border parcel is our own liability on our own supply — the seller's position does not change, and nothing is withheld from them. Their own sale is a zero-rated export.

GST follows consumption: the rate is set by the buyer's delivery address, not by where the seller is.

The thresholds. Both regimes stop at a value ceiling, above which the border takes over: goods with a customs value of NZ$1,000 or less into New Zealand, or A$1,000 or less into Australia, tested per item. Above it, customs assesses GST and any duty on arrival and we must not charge.

A mixed order splits. Where one order holds items on both sides of the threshold, the law treats it as two supplies: we charge GST on the items at or under the threshold, and the over-threshold items are assessed at the border. The two travel as separate parcels — the taxed goods with duties and taxes prepaid, the rest on arrival terms — and the receipt shows the GST amount for each item so it is always clear which goods carried the charge.

Our shipping charge is part of the taxed value. Where we charge import GST, the value of the supply includes the shipping and insurance we charge for that parcel, so GST applies to those too. The threshold test, by contrast, looks at the goods alone — that asymmetry is how both statutes are written.

The delivery term follows the tax:

Import GST is added, not extracted. It is our tax on our deemed supply, so it appears as its own line at checkout on top of the listed price. It is not carved out of the seller's price — the seller usually owes nothing on the parcel — and our commission is charged on the goods, not on the tax.

The buyer sees which treatment applies in the cart before paying and again on the receipt.

Currency. Australian GST is accounted for in Australian dollars. Where conversion is required, we use a single published daily rate source applied consistently, converted at the date of supply, with the rate recorded on the order.

6. GST on our own fees

Our fee is a supply of services by us, treated by where the seller is:

The GST base is our genuine service: commission plus our margin on the fixed fee. Payment-processing amounts recovered at cost are pass-throughs and carry no GST of ours. Prepaid credit for our content tools is a supply of services by us, priced GST-inclusive. The Checkout Plus Advantage fee is likewise our own supply and its advertised price is GST-inclusive: the GST component is part of the stated fee, not an addition to it.

7. Payment processing GST

Our payment processor's rates are GST-exclusive, and the GST it charges on its fees is our input tax. We recover the amount as part of the cost of the sale and reclaim it against the processor's invoice. It is recorded per payout so the reclaim can be evidenced, and it is never netted against our own output tax.

8. Information we require from sellers

At onboarding, before first payout, and re-confirmed on any change, sellers declare: who is supplying (the person or entity), their registered legal name, their business number (NZBN or ABN), where they are tax resident, whether they are GST-registered and in which country, their registration number, and what they are doing here — trading in this line of goods, disposing of occasional items outside their usual business, or selling donated stock as a charity.

The declaration drives the tax, and the documents. A seller registered and trading issues taxable supply information in their own name, so their registration number and registered legal name are required before they can list. A declaration of registered status without a registration number is treated as untaxed, because a tax invoice without a supplier number is not a valid tax invoice. We may require evidence of registration and of activity, may re-characterise a declaration the account's trading does not support, and may recover any resulting shortfall as our Terms provide.

9. Invoices and taxable supply information

New Zealand requires taxable supply information; Australia requires a tax invoice for supplies over A$82.50. We satisfy both with one document per seller per order:

• One document per seller. A multi-seller order carries one block per seller.
• Only a document that carries tax is headed "Tax invoice". Everything else is a receipt — a private sale's receipt does not assert a taxable supply that never happened.
• No courtesy GST lines. A GST-registered buyer seeking relief on an untaxed second-hand purchase claims a second-hand goods input credit with the revenue authority directly; an invented GST line would break that claim.
• The supplier is named by their registered legal name. Where the document carries the seller's GST it names the seller by the legal name on their registration, with their number — we prepare it as their agent for documentation only.
• Where we are the deemed supplier on a cross-border parcel, the document names ReShopMe Limited as the supplier for GST purposes, with our registration number, and shows the GST amount for each item where only some items carried the charge.
• Documents are frozen at purchase. A later rate change, de-registration or re-categorisation never rewrites a document already issued; adjustments are made by credit note.

10. The seller's GST and payout

Where the goods carry the seller's GST, the seller is paid their proceeds in full and accounts for that GST on their own return. On a NZ$100 taxable item the GST is NZ$13.05 (15/115 of the achieved price, rounded up); we state it on the buyer's tax invoice and on the seller's sale record, and we do not deduct it. The seller is the supplier of the goods and the liability is theirs alone.

We issue the sale documents as the seller's agent for documentation only. We do not make, and expressly disclaim, any election under section 60(1B) of the Goods and Services Tax Act 1985 for the supply to be treated as made by us: except where a statute deems us the supplier (section 5), the supply is the seller's in every respect.

11. Monitoring

We monitor account volumes. An account whose declared activity its trading does not support — an "occasional" seller trading at business volume — is reviewed, and the declaration may be re-characterised under section 8. Review thresholds are set and varied by us from time to time.

12. Filing and records

We keep records for seven years, the longer of the two jurisdictions' requirements. Our own return reports our service income and input tax; the seller's goods GST under section 10 is theirs to return and never appears in ours.

13. Refunds and claims

A refund reverses the supply, and every layer reverses with it: on a full refund the goods GST returns to where it came from and our fee GST is credited; on a partial refund the goods GST is recomputed on the reduced price. A claim we fund ourselves under the Refunds & Returns Policy is not a reversal of the seller's supply and does not adjust the seller's GST. Any adjustment to a document already issued is made by credit note or amended taxable supply information — the original is never edited.

Import GST follows the consideration. Where we charged import GST as deemed supplier and the price is later refunded — in full or in part, and whether or not the buyer keeps the goods — the consideration for our supply has fallen, and the import GST charged on the refunded amount is refunded with it and adjusted in our remittance. The refund includes the GST charged on the goods refunded and, where the shipping charge is refunded, the GST charged on that shipping. This adjustment is ours: it is never recovered from the seller, whose position a deemed supply never touched.

14. Glossary

DDP — delivered duty-paid; nothing further is payable on delivery. DDU — delivered duty-unpaid; the buyer settles import charges with the carrier. Deemed supplier — the marketplace operator treated by law as making the supply on a qualifying cross-border parcel. Taxable supply information — New Zealand's replacement for the term "tax invoice" since 1 April 2023.