Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 84.70

  (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.