Subject:                                     FW: International GST


From: Warren Bolton []
Sent: Friday, 22 September 2017 1:11 PM
To: '' <>
Cc: '' <>
Subject: International GST



Since 1998 I have been developing my own websites as a hobby. It is my practice to rent domains for those websites from an American registration company as these domains are considered to have the most utilitarian application.


The right to use these domains, issued by an American company located in Arizona in the United States, is approved specially by ICCAN (who manages Internet domains for the whole planet). The American Registrar holds your intellectual property within their register and the rent of these name entitles me with access to that facility which sits on their server in Arizona - USA


As of today’s, date ICANN website indicates there are 2965 companies registered worldwide to sell gTLD Names. ICANN also advises, this is a subset of the total companies in this particular international activity.


My Enquiry

I recently purchased another domain from that company and was charged a ‘tax’ I was advised by the company that the tax was a “GST” tax levied by the Australian government.


I have a number of questions:-

  1. Can you please send me the relevant section of the legislation that gives the Australian government the authority to require a company providing a service in another country (i.e. American company based in Arizona) to collect tax on behalf of the Australian government for the rent of cyber space located in that country (USA).
  2. Can you please tell me the policy of the Australian Taxation Office in the enforcement of this legislation? The reason I asked this is that at present there are 193 sovereign governments registered with United Nations some of those sovereign governments (i.e. China) also run businesses for the sale of their national domains PLUS also  the 2965 approved registrants authorities world-wide.  The American company has advised me that I was charged GST on the purchase because I live in Australia. Therefore, my next question is
  3. How will the Australian Taxation Office enforce compliance with this law on Service Providers - throughout the planet.

I look forward to receiving advice in relation to all these matters


Thanking you


Warren Bolton

558 Mooloo Road

MOOLOO - PC 4570

Queensland  Australia.

Web Site

Alternative contacts:-

Mobile     Int.  614 293949 04

Aust.04 293949 04 

Wisdom - if you don’t want to borrow someone else’s then you have to pay to get your own. [WB]

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