Law Companion Ruling
LCR 2018/2A1 - Addendum
GST on supplies made through electronic distribution platforms
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Law Companion Ruling LCR 2018/2 to remove out of date contact details and update other minor details.
LCR 2018/2 is amended as follows:
Omit the preamble; substitute:
Relying on this Ruling
This publication is a public ruling for the purposes of the Taxation Administration Act 1953. If this Ruling applies to you, and you correctly rely on it in good faith, we will apply the law to you in the way set out in this Ruling. That is, you will not pay any more tax or penalties or interest in respect of the matters covered by this Ruling. |
Omit:
| Early engagement | 12 |
Omit the paragraphs, including heading.
(a) Omit the wording of the paragraph; substitute 'Diagram 1 of this Ruling outlines where each of the four steps is discussed in the Ruling.'.
(b) Before the diagram, insert caption, 'Diagram 1: Outline of the four steps discussed in this Ruling'.
Omit 'and/or'; substitute 'or'.
Omit 'unguided electromagnetic energy, or'; substitute 'unguided electromagnetic energy; or'.
In the last sentence, omit 'EDP Operator'; substitute 'EDP operator'.
This Addendum applies from 19 November 2025.
Commissioner of Taxation
19 November 2025
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
References
ATO references:
NO 1-18Y9I71D