{"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The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","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 determination replaces the 2015 agency rule with a 2025 version that reframes “agency arrangements” as broader “intermediary arrangements” to reflect modern digital distribution. It clarifies how GST applies to multi-media products—digital content combining text, images, audio, video and interactivity (excluding gambling, phone cards, gift cards)—when sold via platforms, app stores, distributors or other intermediaries. It affects content providers, platforms and intermediaries by removing uncertainty about who must account for GST."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"This instrument repeals the 2015 agency-arrangements determination (Schedule 1) and instead specifies supplies/acquisitions of 'multi-media products' for the purposes of subsection 153-65(1) (s 6 and s 4 definition). That reframes coverage from an earlier 'agency' focus to a product-based specification, altering which supplies and intermediaries are captured and requiring affected parties to reassess applicability under the new definition."},"complexity_factors":["Short, single-purpose instrument but relies entirely on subsection 153-65(1) of the GST Act for legal effect (s 3 and s 6) — downstream application depends on that external provision.","Definition-based scope: introduces a new defined term 'multi-media product' with specific inclusions and exclusions that determine coverage (s 4).","Repeal of prior instrument (Goods and Services Tax: Application of Agency Arrangements to the Multi-Media Industry Determination (No. 33) 2015) creates transitional/interpretive work for taxpayers and administrators (Schedule 1).","Limited operational detail: the instrument specifies coverage but does not set out mechanics of application, leaving interpretation and enforcement to the Commissioner and the underlying Act.","Potential for boundary disputes where products sit near the definition (e.g. add-ons, borderline services) increasing compliance uncertainty."],"plain_english_summary":"This determination, made under subsection 153-65(1) of the GST Act, declares that supplies or acquisitions of defined “multi‑media products” are captured by the GST intermediary-arrangements rule and repeals the 2015 agency-arrangements determination. It affects businesses that supply multi‑media products or act as intermediaries for those products, because it changes which supplies are treated under the Commissioner’s intermediary specification. The instrument defines “multi‑media product” and lists narrow exclusions (ss 3–6; Schedule 1)."}},"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"}}