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Edited version of your written advice
Authorisation Number: 1051438404735
Date of advice: 10 October 2018
Ruling
Subject: GST and the supply made by an electronic platform distributor
In order to protect the privacy and commercial in-confidence components of this private binding ruling the following summary is provided
Question
Does the electronic distribution platform (EDP) exclusion in subsection 84-55(4) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) apply to the operator of the EDP?
Answer
No, based on the information provided to the Australian Taxation Office the EDP exclusion in subsection 84-55(4) of the GST Act does not apply to the operator of the EDP.
In this instance the operator of the EDP is responsible for the Australian goods and services tax (GST) if applicable on the offshore supplies of low value goods imported into Australia that are made through its platform where it is registered or required to be registered for GST.