Online information services tax liability shifts to offshore suppliers, with intermediaries deemed recipients unless strict conditions are met. Special provision governs integrated tax liability on online information and database access or retrieval services supplied from a non-taxable territory to a non-taxable online recipient. The offshore supplier is liable to pay the tax, while an intermediary in the non-taxable territory is deemed to be the recipient and onward supplier only where specified conditions are not satisfied. The supplier must obtain registration under the Simplified Registration Scheme, and a representative or appointed person in the taxable territory may register and pay the tax on the supplier's behalf.