19NBTaxable supply information and supply correction information for listed services

1. Despite sections 19K to 19N, in relation to a supply of listed services made by an operator of an electronic marketplace, taxable supply information and supply correction information, as applicable, must be provided to the recipient of the supply within 28 days of the time of supply and without the need for a request. Section 60CB(7) and (7B) provides for the circumstances in which the responsibility for providing the information falls on either the operator of the electronic marketplace or a listing intermediary.