whether, at what time or under which conditions, the customer pays. The electronic marketplace authorises the charge when it decides that the customer’s account can be charged for the service. Recommendation The submission be declined. Issue: Excluding click-through entities Submission (PwC) Click-through entities are those where the ultimate purchaser can click-through a link on their webpage to the supplier. The entity does not facilitate the supply of services from the supplier to the purchaser and therefore should not be required to register and return GST on behalf of the supplier. While the proposed definition of electronic marketplace should not capture click-through entities as an marketplace”, for the avoidance of doubt, we “electronic consider it is preferable to specifically exclude them from the definition. This will provide certainty to click-through entities that the proposed rules will not apply to them. Comment Officials agree that the definition of electronic marketplace is not intended to include entities”. This is because the click-through entity does not make the supply in the situation outlined. Officials consider the wording of the definition of electronic marketplace achieves this policy outcome. Recommendation That the submission be declined, subject to officials’ comments. Clauses 48 and 55 Issue: Rules for cross-border supplies of insurance Submission (KPMG) Insurance is a complex area that will require further consideration and the should be carefully reviewed to ensure that they work appropriately in this context.
whether, at what time or under which conditions, the customer pays. The electronic marketplace authorises the charge when it decides that the customer’s account can be charged for the service. Recommendation The submission be declined. Issue: Excluding click-through entities Submission (PwC) Click-through entities are those where the ultimate purchaser can click-through a link on their webpage to the supplier. The entity does not facilitate the supply of services from the supplier to the purchaser and therefore should not be required to register and return GST on behalf of the supplier. While the proposed definition of electronic marketplace should not capture click-through entities as an “electronic marketplace”, for the avoidance of doubt, we consider it is preferable to specifically exclude them from the definition. This will provide certainty to click-through entities that the proposed rules will not apply to them. Comment Officials agree that the definition of electronic marketplace is not intended to include entities”. This is because the click-through entity does not make the supply in the situation outlined. Officials consider the wording of the definition of electronic marketplace achieves this policy outcome. Recommendation That the submission be declined, subject to officials’ comments. Clauses 48 and 55 Issue: Rules for cross-border supplies of insurance Submission (KPMG) Insurance is a complex area that will require further consideration and the should be carefully reviewed to ensure that they work appropriately in this context.
2016-or-rlwtgstossl.docx