Private ruling: GST and the supply made by an electronic platform distributor
Date of advice: 10 October 2018
Published: December 2018

Ruling: Q1: 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? | A1: 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.




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