A New Tax System (Goods and Services Tax) (Application of Intermediary Arrangements to the Multi-Media Industry) Determination 2025

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.

What it does:

• 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.
• 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.
• 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.

Who it affects:

• Businesses in the multi-media industry that sell through third parties or platforms
• Digital content creators, streaming services, app stores, and online entertainment providers
• The intermediaries themselves (platforms, distributors, agents) who facilitate these sales

Why it matters: Under 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.