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BR Prd 23/02
Issued
20 Oct 2023
Start
20 Oct 2023
End
30 Jun 2028

Waka Kotahi NZ Transport Agency

This Ruling applies to Participants in the National Ticketing Solution to be administered by Waka Kotahi NZ Transport Agency across New Zealand.  The National Ticketing Solution will include the:

  • sale or transfer of rights to use physical and virtual Transit Cards;
  • ability to top up physical and virtual Transit Cards;
  • use of Transit Cards or contactless payment cards to pay for transport services; 
  • ability to purchase Transit Products, including period passes and set trip passes; and
  • establishment of Transit Accounts linked to either a Transit Card or a contactless payment card.

Tax Information Bulletin - Vol 36 No 1, February 2024