Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (69 of 2023)

Schedule 4   Miscellaneous and technical amendments

Part 2   Amendments commencing first day of next quarter

Division 3   Registration requirements for GST

A New Tax System (Goods and Services Tax) Act 1999

114   Paragraph 84-55(2)(a)

Repeal the paragraph, substitute:

(a) *registered and a party to a written agreement, where:

(i) the agreement is between the operator and at least one of the other operators of the platforms; and

(ii) the operator is to be treated as the supplier under the agreement; or