Document ID: chunk:federal_register_of_legislation:C2016A00052:clause:1_6:p2
Version: federal_register_of_legislation:C2016A00052
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 2/5)
Character Range: 8469–11203

(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 paragraph (2)(b).
 (4) Despite subsections (1) and (2), this section does not apply to an operator of an *electronic distribution platform in relation to an *inbound intangible consumer supply made through the platform if:
 (a) a document, relating to the supply, issued to the *recipient of the supply identifies:
 (i) the supply; and
 (ii) the supplier as the supplier of the supply; and
 (b) the supplier and the operator of the electronic distribution platform have agreed in writing that the supplier is the entity responsible for paying GST for:
 (i) the supply; or
 (ii) a class of supplies that includes the supply; and
 (c) the operator of the electronic distribution platform:
 (i) does not authorise the charge to the recipient for the supply; and
 (ii) does not authorise the delivery of the supply; and
 (iii) does not set the terms and conditions under which the supply is made.

84‑60  Extension of section 84‑55 to certain other supplies through an electronic distribution platform
 (1) Section 84‑55 applies to a supply as if it were an *inbound intangible consumer supply if:
 (a) the supply is made through an *electronic distribution platform; and
 (b) the supply is covered by a written agreement entered into between the supplier and the operator of the platform before the supply is made; and
 (c) the operator is *registered; and
 (d) under the agreement, the supply is to be treated as if it were an inbound intangible consumer supply made through the platform.
 (2) However, subsection (1) does not apply to the supply if:
 (a) the supply is GST‑free or input taxed; or
 (b) the operator would not be treated under section 84‑55 as being the supplier of, and as making, the supply if it were an *inbound intangible consumer supply.
 (3) If subsection (1) applies to the supply, the supply is treated as having been made in the course or furtherance of the carrying on of the *enterprise through which the operator operates the platform.

84‑65  Meaning of inbound intangible consumer supply
 (1) A supply of anything other than goods or *real property is an inbound intangible consumer supply if the *recipient is an *Australian consumer, unless:
 (a) the thing is done wholly in the indirect tax 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