auDA accredited registrars and GST

auDA accredited registrars and GST

From: Chris Disspain <ceo§>
Date: Thu, 20 May 2004 14:53:13 +1000


There have been a number of postings on the DNS list concerning GST and overseas registrars. I have seen various
opinions expressed concerning this. I thought it appropriate to inform the list of the current position.


The issue is far from being as clear cut as some have assumed. There are various reasons for this and I do not intend to
go into detail here but for example there are questions such as:-

What is the actual service provided by the registrar? The domain name licence is granted by auDA so is the registrar
acting as an agent for auDA and if so ..

Where is the service provided from? 


auDA has, for some time, been engaged in high level discussions with the International GST section of the ATO about this
issue. As there are no straight forward answers in the GST regulations, no conclusion has yet been reached but as a
result of our discussions, auDA is now in the process of applying to the ATO for a formal ruling on the GST treatment of
overseas registrars.


Whilst you are all, of course, welcome to continue to debate this issue on the DNS list please be aware that auDA cannot
take any action to either change or support the status quo until such time as we have received the ruling from the ATO. 




Chris Disspain

CEO - auDA



Received on Fri Oct 03 2003 - 00:00:00 UTC

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