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  


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  

Subdivision 84-B - Inbound intangible consumer supplies  

84-60   Extension of section 84-55 to certain other supplies through an electronic distribution platform  


Section 84-55 applies to a supply that is to be made by means of *electronic communication as if it were an *inbound intangible consumer supply if:

(a) the supply is made through an *electronic distribution platform; and

(b) the supply is covered by a written agreement entered into between the supplier and the operator of the platform before the supply is made; and

(c) the operator is *registered; and

(d) under the agreement, the supply is to be treated as if it were an inbound intangible consumer supply made through the platform.

However, subsection (1) does not apply to the supply if:

(a) the supply is GST-free or input taxed; or

(b) the operator would not be treated under section 84-55 as being the supplier of, and as making, the supply if it were an *inbound intangible consumer supply.

If subsection (1) applies to the supply, the supply is treated as having been made in the course or furtherance of the carrying on of the *enterprise through which the operator operates the platform.

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