A New Tax System (Goods and Services Tax) Application of Agency Arrangements to the Multi-Media Industry Determination (No. 1) 2000
Reference: AAAMMI 2000/1
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 3 July 2000
Signatory: Bruce William Quigley Senior Assistant Deputy Commissioner Goods and Services Tax Program Delegate of the Commissioner
Registration number: F2005B01973
Registration date: 15 August 2005


Citation | 1. This determination is the A New Tax System (Goods and Services Tax) Application of Agency Arrangements to the Multi-Media Industry Determination (No. 1) 2000. | Application of Agency Arrangements to the Multi-media Industry | 2. 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 agents and principals in simple, two party relationships and also agents and principals in more complex arrangements involving, for example, a number of sub-agents. | 3. For the purposes of this determination, a reference to supplies of multi-media products include but are not limited to: • magazines; • journals; • newspapers; • 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; • newspapers; • 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. | 4. 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. | Commencement | 5. This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. | Definitions | 6.(1) The following expression is defined for the purposes of this determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999 . | (2) Other expressions in this determination have the same meaning as in the Act