Document ID: chunk:federal_register_of_legislation:C2025C00126:section:5:p6
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 5 (pt 6/33)
Character Range: 546037–548821

by means of *electronic communication 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 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) any of the supplies that are *inbound intangible consumer 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—Offshore supplies of low value goods

84‑73  What this Subdivision is about

      Supplies of low value goods involving goods being brought to the indirect tax zone may be connected with the indirect tax zone.
      An entity may be treated as the supplier of an offshore supply of low value goods, if the entity is the operator of an electronic distribution platform through which the supply is made, or the entity is a redeliverer of the goods.
      The result is that the