Re: [DNS] Namescout and GST

Re: [DNS] Namescout and GST

From: Anand Kumria <wildfire§>
Date: Wed, 19 May 2004 14:54:41 +1000
On Sat, May 15, 2004 at 11:44:22PM +1000, magic2147&#167; wrote:
> On 15 May 2004 at 18:15, Chris Disspain wrote:
> > No, they are not. They pay AusReg GST and, unlike other registrars, cannot  claim it back because unless they remit GST
> > to the ATO.
> If "AusReg" are dealing with a foreign entity why would they charge GST on 
> transactions with that entity? Supplying a service to an overseas entity is like an 
> export and therefore probably not subject to GST - even if  the service is rendered 
> within Australia.

It is definitely subject to GST. A service is only exempt from GST where
it is provided to a non-Australian entity _and_ the service is rendered
outside of Australia.

I checked this with the ATO via their non-profit line about two weeks
ago; so the rules may be different for other entities. Also my question
wasn't related to domain names - you'd have to ask them what 'rendered'
means specifically in that context.


 `` All actions take place in time by the interweaving of the 
 forces of Nature; but the man lost in selfish delusion thinks 
 that he himself is the actor.'' 
        Lord Krishna to Arjuna in _The Bhagavad Gita_
Received on Fri Oct 03 2003 - 00:00:00 UTC

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