Goods and Services Tax: Application of Agency Arrangements to the Multi-Media Industry Determination (No. 33) 2015
Reference: AAAMMI 2015/33
Document type: Determination
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 15 September 2015
Signatory: James O'Halloran Deputy Commissioner of Taxation
Registration number: F2015L01579
Registration date: 30 September 2015


1. Name of Determination: 1. This determination is the Goods and Services Tax: Application of Agency Arrangements to the Multi-Media Industry Determination (No. 33) 2015. | 2. Commencement: This determination commences on the day after registration. | 3. Commencement: A New Tax System (Goods and Services Tax) Application of Agency Arrangements to the Multi-Media Industry Determination (No. 1) 2000 - F2005B01973 , registered on 15/08/2005 is repealed on the commencement of this determination. | 4. Application: This determination applies to all supplies of multi-media products made through retailers and distributors of those products including but not limited to newsagents, supermarkets, convenience stores and delivery agents. This determination applies to intermediaries and principals in simple, two party relationships and also intermediaries and principals in more complex arrangements involving, for example, a number of sub-intermediaries. For the purposes of this determination, a reference to supplies of multi-media products include but are not limited to: • magazines; • journals; • newspaper; • long-term publications; • calendars; • computer software (including compact discs); and • products that are provided as 'add on' or extension products to the products listed above. • magazines; • journals; • newspaper; • long-term publications; • calendars; • computer software (including compact discs); and • products that are provided as 'add on' or extension products to the products listed above. For the purposes of this determination, a reference to supplies of multi-media products does not include: • lottery tickets or similar products of a gambling nature; or • phone cards. • lottery tickets or similar products of a gambling nature; or • phone cards. | 5. Determination: Supplies or acquisitions of a kind specified above that any entity (the intermediary) makes on behalf of any other entity (the principal) to or from third parties are taken to be supplies or acquisitions made in accordance with a Subdivision 153-B arrangement. This determination will have the effect of requiring the intermediaries and principals referred to in the determination to account for the goods and services tax on the basis of 'principal to principal' in relation to the specified supplies and acquisitions. | 6. Definitions: Expressions in this determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.