Fee Schedule with GST for Australian Organisations
On 1 July 2000, Australia introduced a Goods and Services Tax (GST) at a rate of 10%. The GST applies to all goods and services traded within Australia.
APNIC received advice from KPMG, its business consultants, that APNIC is subject to GST, but only on goods and services provided to members located within Australia. Other members are not affected.
From 1 July 2000, all APNIC fees to Australian members, including start-up fees, maintenance fees, and per-address fees, are subject to GST. Australian members are able to claim back GST credits to the full amount paid. APNIC issues a 'tax invoice' according to the guidelines provided by the government so that members can claim those credits.
For simplicity, a decision was made to charge Australian organisations in AU$ by using the exchange rate provided by our bank on the day of issuing an invoice.
More information
See the Australian Tax Office's pages:
If you have any questions about these issues, please email billing@apnic.net.
