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A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2, but they may affect other Parts of Chapter 2 in minor ways.

Division 84 - Offshore supplies    View history reference

Subdivision 84-B - Inbound intangible consumer supplies    View history reference

84-55  Operator of electronic distribution platform treated as supplier  

 View history reference

(1)  

If an *inbound intangible consumer supply is made through an *electronic distribution platform, the operator of the platform, instead of the supplier, is treated, for the purposes of the *GST law:


(a) as being the supplier of, and as making, the supply; and


(b) as having made the supply for the *consideration for which it was made; and


(c) as having made the supply in the course or furtherance of an *enterprise that the operator *carries on.

Note:

As a consequence, GST on the supply is payable by the operator of the electronic distribution platform.

(2)  

Despite subsection (1), if an *inbound intangible consumer supply is made through more than one *electronic distribution platform, that subsection only applies to the operator of any of those platforms who is:


(a) a party to a written agreement, between the operator and at least one of the other operators of the platforms, under which the operator is to be treated as the supplier; or


(b) if no such agreement has been made - the operator determined in accordance with an instrument made under subsection (3); or


(c) if no such agreement has been made and no instrument has been made under subsection (3):


(i) the first of the operators of those platforms to receive, or to authorise the charging of, any *consideration for the supply; or

(ii) if subparagraph (i) does not apply - the first of the operators of those platforms to authorise the delivery of the supply.

(3)  

The Commissioner may, by legislative instrument, specify how an operator is to be determined for the purposes of paragraph (2)(b).

(4)  

Despite subsections (1) and (2), this section does not apply to an operator of an *electronic distribution platform in relation to an *inbound intangible consumer supply made through the platform if:


(a) a document, relating to the supply, issued to the *recipient of the supply identifies:


(i) the supply; and

(ii) the supplier as the supplier of the supply; and


(b) the supplier and the operator of the electronic distribution platform have agreed in writing that the supplier is the entity responsible for paying GST for:


(i) the supply; or

(ii) a class of supplies that includes the supply; and


(c) the operator of the electronic distribution platform:

(i) does not authorise the charge to the recipient for the supply; and

(ii) does not authorise the delivery of the supply; and

(iii) does not (whether directly or indirectly) set any of the terms and conditions under which the supply is made.
 View history reference


 



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