Taxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2023

I, Chris Jordan, Commissioner of Taxation, make the following legislative instrument.

Dated  8 June 2023

Chris Jordan

Commissioner of Taxation

Contents

1  Name

2  Commencement

3  Authority

4  Reporting Period

5  Application

1  Name

  This instrument is the Taxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2023.

2  Commencement

 (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.

Note: This table relates only to the provisions of this instrument as originally made.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.

 (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.

3  Authority

  This instrument is made under subparagraph 396-55(a)(ii) in Schedule 1 to the Taxation Administration Act 1953.

4  Reporting Period

  An entity mentioned in column 1 of item 15 in the table in section 396-55 in Schedule 1 to the Taxation Administration Act 1953 must prepare a report in the approved form setting out information about any transactions described in column 2 of that item that happened during each six-month period that begins on 1 January and 1 July.

5  Application

  Section 4 applies in relation to transactions entered into on or after:

 (a) for a transaction relating to a supply of taxi travel (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) – 1 July 2023; or

 (b) for a transaction relating to a supply of short-term accommodation – 1 July 2023; or

 (c) in any other case – 1 July 2024.