In Australia, marketplaces, such as online marketplaces and third-party platforms, have specific GST obligations. These marketplaces are considered "electronic distribution platforms" and are required to register for GST if their annual turnover is $75,000 or more.
For marketplaces, GST is generally applied to the sales of goods and services made through the platform, just as it is for any other business. However, the GST treatment of sales made through a marketplace can be complex, as the marketplace may not be the supplier of the goods or services being sold.
In general, the supplier of the goods or services is responsible for charging and remitting GST, regardless of whether the sale takes place through a marketplace. However, in some cases, the marketplace may be considered to be making the supply and will be responsible for charging and remitting GST.
For example, if a marketplace provides a service that facilitates a sale between a buyer and a seller, such as providing the platform, hosting the listing, and processing payments, then the marketplace is not considered to be making the supply and is not responsible for charging GST on the sale.
However, if a marketplace provides additional services, such as warehousing, shipping, or handling of the goods, it may be considered to be making the supply, and therefore will be responsible for charging and remitting GST on the sale.
It's important to note that GST treatment of marketplaces can be complex, and businesses should consult with a tax professional ensure they are correctly applying GST to the transactions.