1Issue 2 | Mary 2026

Supplies via Electronic Interfaces and Portals An electronic interface or portal acts as an intermediary that facilitates communication between sellers of goods and services and buyers. In many cases, the platform can set supply criteria (such as arranging the procedures for delivery of goods and services and establishing other terms and conditions of sale). The intermediary may also assume commercial risks and liabilities arising from the supply (for example, providing a refund to the Customer if they are not satisfied with the goods or services supplied). Generally, the electronic interface or portal acts as a seller of goods or services and may charge a commission or fee for these services. Accordingly, the electronic interface or portal may act as a Principal or Agent, depending on the details of the relationship between the seller and the buyer, the terms and conditions of sale, and the circumstances. Related parties are responsible for assessing whether the interface or portal is acting as a Principal, Agent, or a person giving instructions to an Agent (as applicable) and for applying the appropriate tax treatment. An electronic interface or portal participating in a principal supply from the seller to the end customer may, in relation to that supply: • Act as an Agent with respect to a principal supply of goods or services on behalf of the Principal, or • Act as a Principal with respect to receiving a supply of goods or services in its own name from the seller and subsequently supplying those goods or services to the end customer. In some cases, it may be difficult to determine whether a person is acting as a Principal or as an Agent. In such cases, reference must be made to the agreement between the persons and an analysis of the commercial nature of the relationship between them, taking into account all other relevant factors. The agreed remuneration structure between the parties should not be considered a decisive factor in determining whether a person is acting as an Agent or a Principal. An Agent may earn an amount considered as a “commission”, noting that the term “commission” is often associated with intermediary services. However, the Principal may also agree to earn a commission (which may be a fixed amount, a percentage of the final sale, or a “profit margin” on the underlying sale).