what if the domain is being resold by an individual that's not registered for GST? 

----- Original Message ----- 
From: "Kim Davies" <kim&#167;cynosure.com.au> 
To: "Jason Parsons" <Jason&#167;coastbeaches.com> 
Cc: dns&#167;dotau.org 
Sent: Tuesday, 30 September, 2008 10:16:49 AM GMT +00:00 GMT Britain, Ireland, Portugal 
Subject: Re: [DNS] gst on au domain name resales 

Quoting Jason Parsons on Tuesday September 30, 2008: 
| 
| I notice that people are adding or including +gst in the price of domain 
| names they are reselling. 
| 
| I can understand paying gst on the transfer fee, or accounting fee ect. but 
| not sure how gst works on the price of resale of a domain name licence. 

I thought the GST is pretty simple. It is 10% on top of the retail 
price, irregardless of the input costs. The vendor can claim back the 
GST it paid on its input costs later, but that does not affect the GST 
imposed to the purchaser. 

kim 
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