{"id":"F2025L01064","name":"A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025","slug":"a-new-tax-system-goods-and-services-tax-application-of-intermediary-arrangements-to-the-multi-media-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442950,"registerId":"F2025L01064-fast-fetch-1775957861190","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following instrument.\n\nDated   25 August 2025\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Specified supplies and acquisitions\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Application of Agency Arrangements to the Multi-Media Industry Determination (No. 33) 2015\n\n \n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 153-65(1) of the Act.\n\n4  Definitions\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\nmulti-media product means:\n\n (a) a product (not including gambling products, telephone cards or gift cards) that combines various forms of media, such as text, images, audio, video, and interactive elements, to convey information or provide entertainment; and\n\n (b) a product that is provided as an add-on or extension to a product covered by paragraph (a).\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  Specified supplies and acquisitions\n\n  Supplies or acquisitions of multi-media products are specified for the purposes of subsection 153-65(1) of the Act.\n\n\n\n\nSchedule 1—Repeals\n\nGoods and Services Tax: Application of Agency Arrangements to the Multi-Media Industry Determination (No. 33) 2015\n\n1  The whole of the instrument\n\nRepeal the instrument\n\n \n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains the same scope as its predecessor. It is a straightforward remaking and updating of the 2015 determination, changing only the terminology from 'agency' to 'intermediary' to reflect modern business structures. The substantive effect — specifying which supplies fall under the intermediary provisions of the GST Act — remains unchanged."},"complexity_factors":["Very short instrument (only 6 substantive sections plus a repeal schedule)","Only 2 defined terms ('Act' and 'multi-media product')","Single cross-reference to subsection 153-65(1) of the GST Act","No nested exceptions or conditional logic — the substantive provision (section 6) is a straightforward specification","Structure is simple: name, commencement, authority, definitions, schedules, operative provision, then repeal of predecessor instrument","The definition of 'multi-media product' uses plain descriptive language rather than technical legal drafting"],"plain_english_summary":"This is a tax determination that updates how GST (Goods and Services Tax) applies to businesses in the multi-media industry that use intermediaries or agents.\n\n**What it does:**\n- **Replaces an old rule:** It repeals (cancels) the 2015 determination about agency arrangements in the multi-media industry and replaces it with this 2025 version.\n- **Updates terminology:** It changes from talking about \"agency arrangements\" to \"intermediary arrangements\" — this reflects modern business practices where companies use various types of middlemen (not just traditional agents) to sell their products.\n- **Specifies what products are covered:** It defines \"multi-media products\" as things like digital content that combines text, images, audio, video and interactive elements — think streaming services, digital magazines, apps, or online games. It excludes gambling products, phone cards and gift cards.\n\n**Who it affects:**\n- Businesses in the multi-media industry that sell through third parties or platforms\n- Digital content creators, streaming services, app stores, and online entertainment providers\n- The intermediaries themselves (platforms, distributors, agents) who facilitate these sales\n\n**Why it matters:**\nUnder GST law, special rules apply when goods or services are sold through an intermediary rather than directly. This determination ensures these rules keep pace with how digital content is actually sold today — through app stores, streaming platforms, and other digital marketplaces. Without this update, there would be uncertainty about who owes what GST and when."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-application-of-intermediary-arrangements-to-the-multi-media-","history":"/api/acts/a-new-tax-system-goods-and-services-tax-application-of-intermediary-arrangements-to-the-multi-media-/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-application-of-intermediary-arrangements-to-the-multi-media-/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-application-of-intermediary-arrangements-to-the-multi-media-/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-application-of-intermediary-arrangements-to-the-multi-media-/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-application-of-intermediary-arrangements-to-the-multi-media-/documents"}}