The Artist in question should just go out and register a $#%$% business
name.
----- Original Message -----
From: "Cooke, Tony" <tony.cooke&#167;deacons.com.au>
To: <dns&#167;lists.auda.org.au>
Sent: Friday, August 16, 2002 3:34 PM
Subject: RE: [DNS] Personal name registration


> Gee,  isn't it always the way when you summarise.  There are a number of
> exceptions to withholding tax when an ABN is not quoted, and 1 sub-section
> of those is set out below.  I think (a) may cover our Artist in a large
> number of cases.
>
> Point is.  You don't have to register for an ABN (even if you cop 48%
> withholding), so why should that be an unwritten requirement of the
> application forms?
>
>
> --- Quoting Tax Admin Act ---
> Payment for a supply
> 12-190 Recipient does not quote <ABN>
>
> No need to quote <ABN>
>
> (4)
> The payer need not withhold an amount under this section if:
>
> (a)
> the payment is made otherwise than in the course or furtherance of an
> *enterprise *carried on in Australia by the payer; or
> (b)
> the payment (disregarding so much of it as relates to *GST payable on the
> *supply) or, if the payer has also made, or proposes to make, one or more
> other payments to the other entity for the supply, the total of all the
> payments (disregarding so much of them as relates to *GST payable on the
> supply) does not exceed $50 or such higher amount as is specified in
> regulations in force for the purposes of subsection 29-80(1) of the *GST
> Act; or
> (c)
> the supply is made in the course or furtherance of an activity, or series
of
> activities, done as a member of a local governing body established by or
> under a *State law or *Territory law; or
> (d)
> the supply is wholly *input taxed.
>
> > -----Original Message-----
> > From: Lindsay Robinson [mailto:lindsay&#167;brightandnoisy.com]
> > Sent: Friday, 16 August 2002 3:06 PM
> > To: dns&#167;lists.auda.org.au
> > Subject: RE: [DNS] Personal name registration
> >
> >
> > Quote from the ATO Website
> > (http://www.ato.gov.au/content.asp?doc=/content/Businesses/132
> > 85.htm&bn=
> > AS/BS/OB/OB01/A )
> >
> > When will a business need to have an ABN?
> > Applying for an ABN is not compulsory. However, if you are required to
> > register for GST, you will need to apply for an ABN as well.
> > This can be
> > done on the same form. If you are not required to register
> > for GST, you
> > can still apply for an ABN.
> >
> > If you are carrying on an enterprise, you need an ABN and GST
> > registration in order to claim GST credits for any GST you
> > have paid for
> > goods and/or services you have used in your business. If you are
> > supplying goods or services, you will need to be able to
> > quote an ABN so
> > that others businesses do not withhold tax at the top
> > marginal rate when
> > they pay you.
> >
> > All businesses with an annual turnover of $50 000 or more
> > must register
> > for GST (though, there are special rules for taxi drivers)
> > and will need
> > an ABN to do this. Organisations with a lower annual turnover
> > may choose
> > to register.
> >
> > All non-profit organisations with an annual turnover of $100
> > 000 or more
> > must register for GST and therefore need an ABN. Also businesses that
> > need to be endorsed as a gift deductible recipient or an income tax
> > exempt charity, or both, require an ABN.
> >
> >
> > Lindsay
> >
> > -----Original Message-----
> > From: Chris Disspain [mailto:ceo&#167;auda.org.au]
> > Sent: Friday, 16 August 2002 2:58 PM
> > To: dns&#167;lists.auda.org.au
> > Subject: RE: [DNS] Personal name registration
> >
> > Lindsay is correct (at least according to the ATO). If you
> > are carrying
> > on a business you must have an ABN. You do not have to
> > register for GST
> > purposes unless you earn more than 50K p.a. If you are not registered
> > for GST you must still quote your ABN on your invoice otherwise the
> > customer is supposed to withhold 48%.
> >
> > Thee confusion is that most people think that the ABN is tied up with
> > GST. It isn't. You have to have an ABN if you are in business
> > irrespective of whether you are registered for GST.
> >
> > Regards,
> >
> > Chris Disspain
> > CEO - auDA
> > ceo&#167;auda.org.au
> > www.auda.org.au
> >
> >
> > -----Original Message-----
> > From: Lindsay Robinson [mailto:lindsay&#167;brightandnoisy.com]
> > Sent: Friday, 16 August 2002 12:57
> > To: dns&#167;lists.auda.org.au
> > Subject: RE: [DNS] Personal name registration
> >
> > I believe so yes Rod, I believe that anyone who runs a
> > business needs an
> > abn unless it is a hobby(then it is not classed as a
> > business) otherwise
> > 40% or something needs to be withheld on payment. The over $50,000 is
> > for registration for GST. I only earn a few thousand a year
> > but I still
> > have an ABN.
> >
> >
> > Lindsay
> >
> > -----Original Message-----
> > From: Rod Keys [mailto:rod&#167;ddns.com.au]
> > Sent: Friday, 16 August 2002 12:50 PM
> > To: dns&#167;lists.auda.org.au
> > Subject: Re: [DNS] Personal name registration
> >
> > doesn't everyone going into business be it sole trader or
> > what ever need
> > to
> > register a ABN?
> > ----- Original Message -----
> > From: "Cooke, Tony" <tony.cooke&#167;deacons.com.au>
> > To: <dns&#167;lists.auda.org.au>
> > Sent: Friday, August 16, 2002 12:46 PM
> > Subject: RE: [DNS] Personal name registration
> >
> >
> > > No contradiction!  The Policy is clear that as a sole trader (even
> > without
> > > registered business name) he is eligible.  See Schedule C - 1.c).
> > >
> > > The problem is the application forms for most (not sure if it's all)
> > > Resellers and Registrars require an ACN, Business Name Registration
> > Number,
> > > Association Incorporation number or Trade Mark Registration or
> > Application
> > > number (some even require another number with the TM number).
> > >
> > > There is no basis in the policy for insisting on an ABN for
> > applications
> > > under 1.c) nor for any other number when relying on 1.c), e) or f).
> > There
> > > is no requirement in the Policy that sole traders must either earn
> > over
> > > $50,000 or elect to have an ABN.  The web forms, simply do not
> > correspond
> > to
> > > the stated Policy.
> > >
> > > Tony Cooke
> > > Senior Associate
> > > Deacons
> > > Level 24
> > > 385 Bourke Street
> > > Melbourne VIC 3000
> > > Direct +61 3 8686 6678
> > > Fax +61 3 8686 6505
> > > Email tony.cooke&#167;deacons.com.au
> > > Website www.deacons.com.au
> > >
> > >
> > > > -----Original Message-----
> > > > From: Matthew King [mailto:mking&#167;cinfo.com.au]
> > > > Sent: Friday, 16 August 2002 10:51 AM
> > > > To: dns&#167;auda.org.au
> > > > Subject: [DNS] Personal name registration
> > > >
> > > >
> > > > What is the latest on registering a .com.au under personal names?
> > > >
> > > > I have a client who is an artist (and thus trades under his own
> > name)
> > > > who wants his commercial domain to match his name.
> > > >
> > > > The NSW dept. of fair trade says "You can conduct business in NSW
> > > > under your own name without registering a business name, provided
> > you
> > > > don't change or add anything to your name. " what is the latest on
> > > > this issue as per AUDA SCHEDULE C ELIGIBILITY AND ALLOCATION RULES
> > > > FOR COM.AU
> > > >
> > > > There seems to be a contradiction there..
> > > >
> > > > Matt King
> > > >
> > > >
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