Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p4
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 4/33)
Character Range: 540975–543788

(b) not *connected with the indirect tax zone.
Note: If the supply is connected with the indirect tax zone, see sections 72‑15 and 72‑50 for the tax periods.
 (2) The tax period to which the GST on the supply, and the input tax credit on the acquisition, is attributable is the tax period in which the thing supplied starts to be done.
 (3) This section has effect despite:
 (a) sections 29‑5 and 72‑15 (about attributing GST to tax periods); and
 (b) sections 29‑10 and 72‑50 (about attributing input tax credits to tax periods).

84‑30  Adjustments for acquisitions made solely for a creditable purpose
 (1) This section applies to an acquisition that relates to a supply if the supply would be a *taxable supply under section 84‑5 if paragraph 84‑5(1A)(b) were disregarded.
 (2) For the purpose of working out whether there is an *adjustment for the acquisition, and the amount of that adjustment, disregard paragraph 84‑5(1A)(b).
Note: As a result, the adjustment (including the full input tax credit referred to in sections 129‑70 and 129‑75) is worked out assuming the supply is taxable and the acquisition fully creditable.

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