As MyDeal is registered as the seller of the purchase for tax invoice purposes, sellers must not issue tax invoices to customers.
MyDeal will provide a remittance notice in the form of a Recipient Created Tax Invoice (RCTI) to sellers which will outline the net payment amount and can be utilized for payment reconciliation.
Please refer to the GST section as part of our seller terms and conditions: https://www.mydeal.com.au/seller-terms-conditions
21. GST -
Unless otherwise stated or defined in this Seller Terms and Conditions, words in this clause 21 have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (“Act”)
21.2 Subdivision 153-B intermediary arrangement
(a) Where the Seller makes a supply of Products or Vouchers through the online marketplace to Users, that supply will be an arrangement for the purposes of Subdivision 153-B of the Act and the provisions of that Subdivision will apply. The Seller and MyDeal will make a genuine and continuing effort to facilitate the application of Subdivision 153-B of the Act to any such supply.
(b) MyDeal will, on behalf of the Seller, do the following:
(i) make the supply of Products and Vouchers to the User; and
(ii) facilitate the supply to the User (including by issuing invoices relating to, or receiving consideration for, such supplies).
(c) For the purposes of this sub-clause 21.2:
(i) MyDeal will be treated as making the supply of Products and Vouchers to the User;
(ii) the Seller will be treated as making corresponding supply of Products and Vouchers to MyDeal;
(iii) both MyDeal and the Seller warrant that they are registered for GST purposes. The Seller warrants that they will notify MyDeal within 2 business days if it ceases to be registered for GST;
(iv) MyDeal will issue to the User tax invoices and adjustment notesrelating to the supply of Products or Vouchers; and
(v) the Seller will not issue to the User any tax invoices and adjustment notes relating to the supply of Products and Vouchers;and
(vi) Clause 21.2 ceases to have effect if MyDeal or the Seller ceases to be registered for GST and shall terminate from the effective date of the cancellation of the registration.