LI 2022/D27

Taxation Administration Act 1953

I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument.

Draft Legislative Instrument

1. Name of instrument

This instrument is the Taxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2022.

2. Commencement

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1 Column 2 Column 3
Provisions Commencement Date/Details
1. The whole of this instrument The day after this instrument is registered

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3. Authority

This instrument is made under subparagraph 396-55(a)(ii) of Schedule 1 to the Taxation Administration Act 1953.

4. Reporting period

An entity mentioned in column 1 of item 15 in the table in section 396-55 of Schedule 1 to the Taxation Administration Act 1953 must prepare a report in the approved form setting out information about any transactions described in column 2 of that item that happened during each six-month period that begins on 1 January and 1 July.

5. Application

(1) Section 4 applies in relation to transactions entered into on or after:

for a transaction relating to a supply of taxi travel (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) - 1 July 2023; or
for a transaction relating to a supply of short-term accommodation - 1 July 2023; or
in any other case - 1 July 2024.


Subsection 17(1) of the Legislation Act 2003 requires the Commissioner to be satisfied that appropriate and reasonably practicable consultation has been undertaken before he makes a determination.

As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement.

Please forward your comments to the email address below by the due date.

Due date: 3 February 2023

Draft published 19 December 2022

Ben Kelly
Deputy Commissioner of Taxation

Related Explanatory Statements:

LI 2022/D27 - Explanatory statement