In Australia, a business is obliged to charge GST for any goods or services
provided if they are registed for the GST. They must issue a tax invoice in
such cases showing the relevant amounts of tax applied. For .au names the
inference would be the service is provided to an Australian entitiy and be
liable to the GST. For .com, .net and .org etc this is not the case or may
not be depending on who the client is. The GST is designed to be applied to
internal consumption and not on export etc. Still some grey areas however.
I have to get some rulings on related matters and will inform the list if
deemed interesting.
+===========================+
| Darryl Lynch (Dassa) |
| DHS International Pty Ltd |
+===========================+
-----Original Message-----
From: [EMAIL PROTECTED]
[mailto:[EMAIL PROTECTED]]On Behalf Of Patrick Corliss
Sent: Sunday, September 17, 2000 12:22 PM
To: [EMAIL PROTECTED]
Cc: Scott Allan
Subject: Re: Domain Name - Taxes
Hi Scott
True. But the fact that the $140 price - for a .com.au domain mame -
includes GST means that an overseas resident like yourself would not:
(a) know that GST is included in the price,
(b) know the rate at which the GST is applied,
(c) understand that there was a "claim back" possibility.
That's if the Australian tax legislation allowed it in the first place. And
you wouldn't know the details of the Australian tax unless you were an
Australian taxation expert.
Which why I said it seems like a rip-off to me.
Regards
Patrick Corliss
