A New Tax System (Goods and Services Tax) Act 1999
Note:Division 84 - Offshore supplies
A service (including a website, internet portal, gateway, store or marketplace) is an electronic distribution platform if:
(a) the service allows entities to make supplies available to end-users; and
(b) the service is delivered by means of *electronic communication; and
(c) any of the supplies that are *inbound intangible consumer supplies are to be made by means of electronic communication.
However, a service is not an electronic distribution platform solely because it is:
(a) a carriage service (within the meaning of the Telecommunications Act 1997 ); or
(b) a service consisting of one or more of the following:
(i) providing access to a payment system;
(ii) processing payments;
(iii) providing *vouchers the supply of which are not *taxable supplies because of section 100-5 .
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