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A New Tax System (Goods and Services Tax) Act 1999
84‑45 What this Subdivision is about84‑45 What this Subdivision is about
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84‑45 What this Subdivision is about
Tax invoices and adjustment notes are not required for offshore supplies to Australian consumers.
The operator of an electronic distribution platform is treated as having made electronic supplies that are made through the platform:
(a) from offshore to Australian consumers; or
(b) in some cases, under an agreement with the supplier.
The result is that the operator, instead of the suppliers, counts the supplies towards its GST turnover and pays GST on the supplies.