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Australian
GST (Goods and Services Tax)
We
had Australian Tax Office GST officers on our premises in Feb 2000, and
below are the results of determinations made by them regarding GST.
These
determinations were set out in writing to us. In fact, we were the first
to get these rulings, as the Tax Office had never come across the range
and types of transactions we were dealing with on the internet. We received
the written determinations two days before the GST was introduced in Australia.
Purchases
made by customers living outside of Australia are not subject to GST.
For customers within Australia, the following applies:
Software
files purchased through Dontronics:
Software
files purchased via Dontronics and downloaded from the Author's website
outside of Australia are considered a taxable supply by the Australian
Taxation Office and 10% GST is payable at the time of purchase.
Business:
If
you are a business, you can simply claim the 10% GST, as an input tax credit.
Problem solved.
Individual:
If
you are an individual, then we will overcome this additional 10% GST charge,
by offering a 10% discount for Australian customers paying GST. This will
then enable you to pay the same global price as anyone else.
This
can be done in one of two ways:
1)
a REFUND
2)
a DISCOUNT COUPON
Contact
Penny in sales if you wish to go ahead with this. Please don't claim the
10% discount if you are a business, as you will be getting the 10% off
as a tax credit anyway, and our 10% discount offer will not apply.
Hardware
shipped from Dontronics in Australia:
All
hardware purchases shipped from Dontronics from Melbourne, Victoria or
directly from a manufacturer from any other location within Australia to
Australian residents will attract 10% GST.
Hardware
delivered directly via a non-Australian company through Dontronics:
Goods
purchased through Dontronics and delivered via a non-Australian company
effectively makes the customer the importer and as such, the customer will
be liable for any tax payable. In most cases however, goods may be
GST-free under the 'Insubstantial Value Provisions'.
Goods
of insubstantial value are goods on which Customs Duty and Taxes come to
$50 or less, and which have a customs value of:
less than
$1000 (for goods imported by post), or
less
than $250 (by other means).
*less
than $250 (by other means).* changed from 8th October 2005 as
part of
the
Australian Customs Service's Cargo Management Re-engineering Project.
Relevant
quote from: http://www.customs.gov.au/webdata/resources/notices/ACN0557.pdf
Basically
$1000 value can be imported via any means, but exclude
consignments
containing tobacco, tobacco products or alcoholic beverages.
From
our own experience, 99% of low value imports (less than $1000) do not attract
any additional import fees into Australia.
Bear
in mind that all Australian businesses can claim this additional 10% as
a tax input credit.
The
GST payable amount will be given in dollars and cents. Our Australian
Business Number (ABN), the GST payable component and the words "Tax Invoice"
will appear on all statements where GST is payable and Tax Inputs may be
claimable.
Dontronics
ABN is: 11 074 600 626
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