The emergence of the “gig” or “sharing” economy through the rise of large-scale digital platforms has had a profound effect on certain industries worldwide, especially in the taxi/limousine and tourist accommodation sectors, and has also posed major challenges for tax legislators and administrators. These issues led the New Zealand government to release a discussion document in March 2022 containing proposals to change how the sharing economy is taxed in New Zealand, some of which built on the recommendations of the OECD for rules for reporting income derived through online platform operators by sellers in the sharing and gig economies. This article analyses the discussion document along with the Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Act 2023 which was passed in March 2023 to bring into effect changes to the goods and services tax that will apply to the sharing and gig economies in New Zealand.