LEGAL · TAX & GST

ATO marketplace obligations

Tax & GST

Tax on a marketplace can be confusing. Here's how GST works on Rewarding Resources, and what it means for buyers and sellers - without the jargon.

1.We are the seller-of-record

Under Australian tax rules for electronic distribution platforms, Rewarding Resources acts as the marketplace seller-of-record. In practice this means we are responsible for collecting and remitting GST on sales made through the platform.

2.For buyers

The price you see includes 10% GST. Every purchase comes with a valid tax invoice issued by Rewarding Resources, which you can download from your order and use for school reimbursement or your own records.

3.For sellers

Because we collect and remit GST at the marketplace level, you don't need to be GST-registered to sell, and you don't add GST to your prices yourself. We issue the tax invoices to buyers on your behalf. You're still responsible for declaring your earnings as income at tax time.

4.Invoices and statements

Tax invoices are generated automatically for every sale. Sellers can also access an end-of-financial-year consolidated statement summarising sales, commission, and payouts to make tax time straightforward.

5.This isn't tax advice

This page explains how the platform handles GST; it isn't personal tax advice. For your own circumstances, check with a registered tax agent or the ATO.

6.Questions

If something about a tax invoice or statement doesn't look right, use our contact form.

Questions about this policy? Get in touch at our contact form