LI 2025/17
A New Tax System (Goods and Services Tax) Act 1999
Legislative Instrument
I, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument.
1 Name
This instrument is the A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025.
2 Commencement
(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
| Commencement information | ||
| Column 1 | Column 2 | Column 3 |
| Provisions | Commencement | Date/Details |
| 1. The whole of this instrument | The day after this instrument is registered. | |
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
3 Authority
This instrument is made under subsection 153-65(1) of the Act.
4 Definitions
In this instrument:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
multi-media product means:
- (a)
- a product (not including gambling products, telephone cards or gift cards) that combines various forms of media, such as text, images, audio, video, and interactive elements, to convey information or provide entertainment; and
- (b)
- a product that is provided as an add-on or extension to a product covered by paragraph (a).
5 Schedules
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
6 Specified supplies and acquisitions
Supplies or acquisitions of multi-media products are specified for the purposes of subsection 153-65(1) of the Act.
Schedule 1—Repeals
Goods and Services Tax: Application of Agency Arrangements to the Multi-Media Industry Determination (No. 33) 2015
1 The whole of the instrument
Repeal the instrument
25 August 2025
Ben Kelly
Deputy Commissioner of Taxation
Registration Number: F2025L01064
Registration Date: 9 September 2025
Related Explanatory Statements:
LI 2025/17 - Explanatory statement