Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 1/39)
Character Range: 1812336–1816344

15                                                              an operator of an electronic distribution platform (within the meaning of the *GST Act, but disregarding paragraph   the provision of consideration (within the meaning of the GST Act) by an entity to another entity (the supplier) wholly or partly for a *supply made by the supplier through the electronic distribution platform, if:
                                                                84‑70(1)(c) of that Act)                                                                                             (a) the supply is connected with the indirect tax zone (within the meaning of the GST Act), or would be connected with the indirect tax zone (within the meaning of the GST Act) if the definition of indirect tax zone in the GST Act included the external Territories; and
                                                                                                                                                                                     (b) no amount is required by Division 12 to be withheld from the payment of the consideration; and
                                                                                                                                                                                     (c) the operator and the supplier are not *members of the same *consolidated group or *MEC group; and
                                                                                                                                                                                     (d) the supply is not any of the following:
                                                                                                                                                                                     (i) a supply by way of transfer of ownership of goods (within the meaning of the GST Act);
                                                                                                                                                                                     (ii) a supply by way of transfer of ownership of real property (within the meaning of the GST Act);
                                                                                                                                                                                     (iii) a financial supply (within the meaning of the GST Act)

Note: An administrative penalty applies to a failure to give the report by that time (see subsection 286‑75(1)). An administrative penalty applies for any false statements in the report (see section 284‑75).

396‑60  Information required

Transactions not involving market participants
 (1) For the purposes of section 396‑55, the information required by the *approved form about a transaction (other than a transaction described in table item 5 in that section):
 (a) must relate to:
 (i) the identification, collection or recovery of a possible *tax‑related liability; or
 (ii) the identification of a possible reduction of a possible tax‑related liability;
  of a party to the transaction (disregarding any exemption under a *taxation law that may apply to those parties); and
 (b) may relate to identifying the parties to the transaction; and
 (c) for a transaction described in table item 3 in that section—may include the *tax file numbers of those parties to the transaction who have quoted their tax file numbers to the State or Territory concerned.

Transactions involving market participants
 (2) For the purposes of section 396‑55, the information required by the *approved form about a transaction described in table item 5 in that section must relate to identifying the parties to the transaction.

Some reporting entities may request tax file numbers
 (3) A State or Territory may request an entity to quote the entity's *tax file number to the State or Territory if:
 (a) the tax file number is for a report by the State or Territory under section 396‑55 about a