Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)
Schedule 2 Sharing economy reporting regime
Taxation Administration Act 1953
1 Section 396-55 in Schedule 1 (at the end of the table)
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an operator of an electronic distribution platform (within the meaning of the *GST Act, but disregarding paragraph 84-70(1)(c) of that Act) |
the provision of consideration (within the meaning of the GST Act) by an entity to another entity (the supplier ) wholly or partly for a *supply made by the supplier through the electronic distribution platform, if: (a) the supply is connected with the indirect tax zone (within the meaning of the GST Act), or would be connected with the indirect tax zone (within the meaning of the GST Act) if the definition of indirect tax zone in the GST Act included the external Territories; and (b) no amount is required by Division 12 to be withheld from the payment of the consideration; and (c) the operator and the supplier are not *members of the same *consolidated group or *MEC group; and (d) the supply is not any of the following: (i) a supply by way of transfer of ownership of goods (within the meaning of the GST Act); (ii) a supply by way of transfer of ownership of real property (within the meaning of the GST Act); (iii) a financial supply (within the meaning of the GST Act) |