Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:1_6:p1
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 1/5)
Character Range: 5906–8713

6  Before Division 85
Insert:

Subdivision 84‑B—Inbound intangible consumer supplies

84‑45  What this Subdivision is about

      Tax invoices and adjustment notes are not required for offshore supplies to Australian consumers.
      The operator of an electronic distribution platform is treated as having made electronic supplies that are made through the platform:
             (a) from offshore to Australian consumers; or
             (b) in some cases, under an agreement with the supplier.
      The result is that the operator, instead of the suppliers, counts the supplies towards its GST turnover and pays GST on the supplies.

84‑50  No tax invoices or adjustment notes for inbound intangible consumer supplies
 (1) You are not required to issue a *tax invoice for a *taxable supply that you make if the supply is solely an *inbound intangible consumer supply.
 (2) You are not required to issue an *adjustment note for an *adjustment event relating to a *taxable supply that you make if the supply is solely an *inbound intangible consumer supply.
 (3) This section has effect despite sections 29‑70 and 29‑75 (which are about tax invoices and adjustment notes).

84‑55  Operator of electronic distribution platform treated as supplier
 (1) If an *inbound intangible consumer supply is made through an *electronic distribution platform, the operator of the platform, instead of the supplier, is treated, for the purposes of the *GST law:
 (a) as being the supplier of, and as making, the supply; and
 (b) as having made the supply for the *consideration for which it was made; and
 (c) as having made the supply in the course or furtherance of an *enterprise that the operator *carries on.
Note: As a consequence, GST on the supply is payable by the operator of the electronic distribution platform.
 (2) Despite subsection (1), if an *inbound intangible consumer supply is made through more than one *electronic distribution platform, that subsection only applies to the operator of any of those platforms who is:
 (a) a party to a written agreement, between the operator and at least one of the other operators of the platforms, under which the operator is to be treated as the supplier; or
 (b) if no such agreement has been made—the operator determined in accordance with an instrument made under subsection (3); or
 (c) if no such agreement has been made and no instrument has been made under subsection (3):
 (i) the first of the operators of those platforms to receive, or to authorise the charging of, any *consideration for the supply; or
 (ii) if subparagraph (i) does not apply—the first of the operators of those platforms to authorise the delivery of the supply.
 (3) The Commissioner may, by legislative instrument, specify how an operator is to be determined for the purposes of