Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:1_6:p3
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 3/5)
Character Range: 10937–13718

zone; or
 (b) the supplier makes the supply wholly through an *enterprise that the supplier *carries on in the indirect tax zone.
 (2) Disregard section 84‑55 in determining whether paragraph (1)(b) applies.

84‑70  Meaning of electronic distribution platform
 (1) A service (including a website, internet portal, gateway, store or marketplace) is an electronic distribution platform if:
 (a) the service allows entities to make supplies available to end‑users; and
 (b) the service is delivered by means of *electronic communication; and
 (c) the supplies are to be made by means of electronic communication.
 (2) However, a service is not an electronic distribution platform solely because it is:
 (a) a carriage service (within the meaning of the Telecommunications Act 1997); or
 (b) a service consisting of one or more of the following:
 (i) providing access to a payment system;
 (ii) processing payments;
 (iii) providing *vouchers the supply of which are not *taxable supplies because of section 100‑5.

Subdivision 84‑C—Australian consumers

84‑95  What this Subdivision is about
      A supplier is treated in some situations to be making a supply to an entity that is not an Australian consumer.
Note: Whether the recipient of a supply of an intangible is an Australian consumer is one of the tests for whether the supply is connected with Australia: see subsection 9‑25(5).

84‑100  When entities are treated as not being Australian consumers
 (1) The *GST law applies in relation to you as if another entity was not an *Australian consumer of a supply if:
 (a) you take reasonable steps to obtain information about whether or not the other entity is an Australian consumer of the supply; and
 (b) after taking those steps, you reasonably believe that the other entity is not an Australian consumer of the supply.
 (2) Without limiting subsection (1), the *GST law applies in relation to you as if another entity was not an *Australian consumer of a supply if:
 (a) your usual business systems and processes provide you with a reasonable basis for forming a reasonable belief about whether the other entity is an Australian consumer of the supply; and
 (b) you reasonably believe that the other entity is not an Australian consumer of the supply.
 (3) For the purposes of subsections (1) and (2), to the extent that your belief that the other entity is not an *Australian consumer of the supply is based on the other entity being *registered, your belief is reasonable only if:
 (a) the other entity's *ABN, or the other identifying information prescribed under subsection (4) relating to the other entity, has been disclosed to you; and
 (b) the other entity has provided to you a declaration or information that indicates that the other entity is registered.
 (4) The