Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 1   Tax integrity: extending GST to digital products and other services imported by consumers

Part 2   Other amendments

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

28   After subsection 153-60(3)


(3A) This section does not apply in relation to an acquisition if section 84-55 applies to the supply to which the acquisition relates.

Note: Under section 84-55, an inbound intangible consumer supply made through an electronic distribution platform (or a supply that is taken to be such a supply because of section 84-60) is treated as having been made by the operator of the platform.