Taxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2023 
Reference: LI 2023/26
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 8 June 2023
Signatory: Chris Jordan Commissioner of Taxation
Registration number: F2023L00850
Registration date: 23 June 2023

I, Chris Jordan, Commissioner of Taxation, make the following legislative instrument.

1. Name: This instrument is the Taxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2023 . | 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The day after this instrument is registered Note: This table relates only to the provisions of this instrument as originally made.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 subparagraph 396-55(a)(ii) in Schedule 1 to the Taxation Administration Act 1953. | 4. Reporting Period: An entity mentioned in column 1 of item 15 in the table in section 396-55 in Schedule 1 to the Taxation Administration Act 1953 must prepare a report in the approved form setting out information about any transactions described in column 2 of that item that happened during each six-month period that begins on 1 January and 1 July. | 5. Application: Section 4 applies in relation to transactions entered into on or after: (a) for a transaction relating to a supply of taxi travel (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) - 1 July 2023; or (b) for a transaction relating to a supply of short-term accommodation - 1 July 2023; or (c) in any other case - 1 July 2024. (a) for a transaction relating to a supply of taxi travel (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) - 1 July 2023; or (b) for a transaction relating to a supply of short-term accommodation - 1 July 2023; or (c) in any other case - 1 July 2024.