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/* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman",serif;} </style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="1026"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1"/> </o:shapelayout></xml><![endif]--> </head> <body lang=EN-AU link=blue vlink=purple style='tab-interval:36.0pt'> <div class=WordSection1> <p class=MsoNormal style='margin-left:120.0pt;text-indent:-120.0pt;tab-stops: 120.0pt;mso-layout-grid-align:none;text-autospace:none'><b><span style='color:black'>Subject:<span style='mso-tab-count:1'>                                     </span></span></b><span style='color:black'>FW: International GST [DLM=For-Official-Use-Only] [SEC=UNCLASSIFIED]<o:p></o:p></span></p> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <p class=MsoNormal style='mso-outline-level:1'><a name="_MailOriginal"><b><span lang=EN-US style='mso-ansi-language:EN-US;mso-fareast-language:EN-AU'>From:</span></b></a><span style='mso-bookmark:_MailOriginal'><span lang=EN-US style='mso-ansi-language: EN-US;mso-fareast-language:EN-AU'> <span style="background-color: #000">Purcell, Jonathan</span> [</span></span><a href="mailto:officer@ato.gov.au"><span style='mso-bookmark:_MailOriginal'><span lang=EN-US style='mso-ansi-language:EN-US;mso-fareast-language:EN-AU'>mailto:officer@ato.gov.au</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark:_MailOriginal'><span lang=EN-US style='mso-ansi-language:EN-US;mso-fareast-language:EN-AU'>] <br> <b>Sent:</b> Wednesday, 18 October 2017 1:22 PM<br> <b>To:</b> Warren Bolton &lt;</span></span><a href="mailto:me@warrenbolton.com"><span style='mso-bookmark:_MailOriginal'><span lang=EN-US style='mso-ansi-language: EN-US;mso-fareast-language:EN-AU'>me@warrenbolton.com</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark:_MailOriginal'><span lang=EN-US style='mso-ansi-language:EN-US;mso-fareast-language:EN-AU'>&gt;<br> <b>Cc:</b> <span style='color:olive'>another officer </span>&lt;<span style='color:olive'>officer2</span></span></span><a href="mailto:Hilal.Ali@ato.gov.au"><span style='mso-bookmark:_MailOriginal'><span lang=EN-US style='mso-ansi-language:EN-US;mso-fareast-language:EN-AU'>@ato.gov.au</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark:_MailOriginal'><span lang=EN-US style='mso-ansi-language:EN-US;mso-fareast-language:EN-AU'>&gt;<br> <b>Subject:</b> RE: International GST [DLM=For-Official-Use-Only]<o:p></o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><o:p>&nbsp;</o:p></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'>Dear Mr Bolton<o:p></o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'>Thank you for your patience.<o:p></o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'>Your questions are as follows:<o:p></o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style="background-color: #a9c8dc"> <strong><b>Q1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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 (ie American based company based in Arizona) to collect tax on behalf of the Australian government for the rent of cyber space located in that country (USA)?</strong></span><strong> <o:p></o:p> </strong></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'>A1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The principle relevant legislation are </span></span><a href="https://www.ato.gov.au/law/view/document?LocID=%22PAC%2F19990055%2F9-25(5)(d)%22"><span style='mso-bookmark:_MailOriginal'>ANTS(GST)A 1999 9-25(5)(d)</span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'> </span></span><a href="https://www.ato.gov.au/law/view/document?LocID=%22PAC%2F19990055%2F9-25(7)%22"><span style='mso-bookmark:_MailOriginal'>ANTS(GST)A 1999 9-25(7)</span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark:_MailOriginal'><span lang=EN style='color:#1F497D;mso-ansi-language:EN'> however for a supply to be taxable </span></span><a href="https://www.ato.gov.au/law/view/document?LocID=%22PAC%2F19990055%2F9-5%22"><span style='mso-bookmark:_MailOriginal'>ANTS(GST)A 1999 9-5</span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark:_MailOriginal'><span lang=EN style='color:#1F497D;mso-ansi-language:EN'> must still be met. This is explained in </span></span><a href="https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20171/NAT/ATO/00001"><span style='mso-bookmark:_MailOriginal'><span lang=EN style='mso-ansi-language:EN'>GSTR 2017/1</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'> </span></span><span style='mso-bookmark:_MailOriginal'><i><span lang=EN style='color:#1F497D; mso-ansi-language:EN'>Goods and services tax:</span></i></span><span style='mso-bookmark:_MailOriginal'><span lang=EN style='color:#1F497D; mso-ansi-language:EN'> <i>making cross-border supplies to Australian consumers<o:p></o:p></i></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><i><span lang=EN style='color:#1F497D;mso-ansi-language:EN'><o:p>&nbsp;</o:p></span></i></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span lang=EN style='color:#1F497D;mso-ansi-language:EN'>See also </span></span><a href="https://www.ato.gov.au/Business/International-tax-for-business/In-detail/Doing-business-in-Australia/International-taxation-of-goods-and-services-supplied-to-Australia/"><span style='mso-bookmark:_MailOriginal'><span lang=EN style='mso-ansi-language:EN'>International taxation of goods and services supplied to Australia</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark:_MailOriginal'><span lang=EN style='color:#1F497D;mso-ansi-language:EN'> for more explanation and links to resources.</span><span style='color:#1F497D'><o:p></o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><i><span lang=EN style='color:#1F497D;mso-ansi-language:EN'><o:p>&nbsp;</o:p></span></i></span></p> <a name="q2"></a> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'><strong><span style="background-color: #a9c8dc">Q2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Can you please tell me the policy of the Australian Taxation Office in the enforcement of the legislation?</span> <o:p></o:p> </strong></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'>A2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The  policy is set by Parliament, the ATO administers the law. The </span></span><a href="http://www.aph.gov.au/Parliamentary_Business/Bills_LEGislation/Bills_Search_Results/Result?bId=r5613"><span style='mso-bookmark:_MailOriginal'><span lang=EN style='mso-ansi-language:EN'>Explanatory Memorandum</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'> provides the policy intent of the new law with Chapter 1 being relevant here and I would encourage you to review it. Also the General Outline provides the background to the new measures as per this excerpt:<o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:24.0pt;margin-right:0cm;margin-bottom: 6.0pt;margin-left:36.0pt;page-break-after:avoid'><span style='mso-bookmark: _MailOriginal'><b><span style='font-size:10.0pt;font-family:"Helvetica",sans-serif; mso-fareast-language:EN-AU'>GST Treatment of Cross-Border Transactions <o:p></o:p></span></b></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:92.7pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>Schedules 1 and 2 to this Bill each contain measures that modernise Australia s goods and services tax (GST) system. <o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:92.7pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>Australia s GST system has been in place for 15 years. Over this time there have been a number of significant changes in Australia and the world.<o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:92.7pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>One of the most notable of these changes has been the growth in cross border supplies of services and other intangibles. When the GST was introduced in 2000, such transactions were relatively unusual, especially for consumers. However, cross-border supplies now form a large and growing part of Australian consumption.<o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:92.7pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>The growing importance of these types of transactions has highlighted that the GST system was designed with a focus on Australian based, rather than cross-border supplies.<o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:92.7pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>In the context of cross-border supplies where consumption is of a private or domestic nature, the GST often does not apply to supplies made by non-residents to consumers in Australia. Given the increase in cross border transactions and the growth of the digital economy, this treatment has led to a growing area of consumption being out of scope of the GST. This harms the integrity of the GST tax base and can disadvantage local suppliers.<o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:92.7pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>At the same time, the GST system is also often not well adapted to the circumstances of foreign suppliers in respect of their dealings with Australian based businesses. In many cases supplies between such entities result in little or no final GST being payable. As a result, the current GST settings can impose unnecessary obligations and compliance costs on foreign suppliers.<o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:92.7pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>Schedules 1 and 2 each contain measures that modernise the GST to address these challenges. <o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:149.4pt;text-indent:-14.2pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>The amendments made by Schedule 1 update the GST law to ensure that GST applies consistently to all supplies of digital products and other imported services made to Australian consumers. <o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:149.4pt;text-indent:-14.2pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>The amendments in Schedule 2 make a number of changes to the GST law to minimise compliance costs for non-resident suppliers while maintaining the integrity of the GST base.<o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:92.7pt'><span style='mso-bookmark:_MailOriginal'><b><i><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>Main points</span></i></b></span><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>:<o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:149.4pt;text-indent:-14.2pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>Currently, the supply of digital products and other services by non residents is often not subject to GST. <o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:149.4pt;text-indent:-14.2pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>This measure seeks to ensure that foreign vendors must remit GST on the supply of digital products and other services to Australian consumers. <o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:149.4pt;text-indent:-14.2pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>It is anticipated in the order of 100 non-resident entities will register for and remit GST, through either a simplified or full registration regime, as a result of this measure. These businesses will face transitional costs associated with learning about and implementing the change in obligations, as well as ongoing reporting and compliance obligations.<o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:149.4pt;text-indent:-14.2pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>The impact of this measure on affected non-resident businesses is mitigated as many non-resident suppliers may already apply a consumption tax to supplies to consumers in other OECD jurisdictions and are familiar with how this operates. <o:p></o:p></span></span></p> <p class=MsoNormal style='margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt; margin-left:149.4pt;text-indent:-14.2pt'><span style='mso-bookmark:_MailOriginal'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;mso-fareast-language: EN-AU'>Two periods of consultation were conducted on draft legislation for this measure, in addition to regular engagement with resident and non-resident stakeholder businesses, and law and accounting professionals in this area. Response to the proposed option was largely positive. Changes were made to the draft legislation to address concerns raised in consultation.<o:p></o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'><o:p>&nbsp;</o:p></span></span></p> <a name="q3"></a> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><b><span lang=EN style='color:#1F497D;mso-ansi-language:EN'><span style="background-color: #a9c8dc">Q3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; How will the ATO enforce compliance with this law on service providers throughout the planet?</span><o:p></o:p></span></b></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span lang=EN style='color:#1F497D;mso-ansi-language:EN'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span lang=EN style='color:#1F497D;mso-ansi-language:EN'>A3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Please see </span></span><a href="https://www.ato.gov.au/Business/International-tax-for-business/In-detail/Doing-business-in-Australia/Our-compliance-approach-to-imported-services-and-digital-products/"><span style='mso-bookmark:_MailOriginal'><span lang=EN style='mso-ansi-language:EN'>Our compliance approach to imported services and digital products</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'><o:p></o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'>I hope I have addressed all the concerns you have raised. Please contact me if you need any further clarification.<o:p></o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'>Kind regards <o:p></o:p></span></span></p> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D'><o:p>&nbsp;</o:p></span></span></p> <div> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><i><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-fareast-language: EN-AU'><o:p>&nbsp;</o:p></span></i></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=378 style='width:10.0cm;border-collapse:collapse;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:1.75pt'> <td width=19 valign=top style='width:13.95pt;border:none;border-top:solid #00B0F0 3.0pt; padding:0cm 0cm 0cm 0cm;height:1.75pt'><span style='mso-bookmark:_MailOriginal'></span> <p class=MsoNormal style='line-height:14.0pt'><span style='mso-bookmark:_MailOriginal'><b><span style='font-size:2.0pt;color:black'><o:p>&nbsp;</o:p></span></b></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> <td width=359 valign=top style='width:269.55pt;border:none;border-top:solid #2B3054 3.0pt; padding:0cm 0cm 0cm 0cm;height:1.75pt'><span style='mso-bookmark:_MailOriginal'></span> <p class=MsoNormal style='line-height:14.0pt'><span style='mso-bookmark:_MailOriginal'><b><span style='font-size:2.0pt;color:black'><o:p>&nbsp;</o:p></span></b></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes;height:26.95pt'> <td width=378 colspan=2 valign=top style='width:10.0cm;padding:0cm 0cm 0cm 0cm; height:26.95pt'> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><b><span style='color:olive;mso-fareast-language:EN-AU'>The Officer</span></b></span><span style='mso-bookmark:_MailOriginal'><b><span style='color:#1F497D;mso-fareast-language: EN-AU'><o:p></o:p></span></b></span></p> <p class=MsoNormal style='line-height:14.0pt'><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D;mso-fareast-language:EN-AU'>Senior Technical Advisor<o:p></o:p></span></span></p> <p class=MsoNormal style='line-height:14.0pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black;mso-fareast-language:EN-AU'>GST Technical Product Leadership, <o:p></o:p></span></span></p> <p class=MsoNormal style='line-height:14.0pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black;mso-fareast-language:EN-AU'>Indirect Tax, Australian Taxation Office<o:p></o:p></span></span></p> <p class=MsoNormal style='line-height:14.0pt'><span style='mso-bookmark:_MailOriginal'><b><span lang=EN-GB style='color:#4DA6E0;mso-ansi-language:EN-GB;mso-fareast-language: EN-AU'>P</span></b></span><span style='mso-bookmark:_MailOriginal'><span lang=EN-GB style='color:black;mso-ansi-language:EN-GB;mso-fareast-language: EN-AU'> </span></span><span style='mso-bookmark:_MailOriginal'><span style='color:black;mso-fareast-language:EN-AU'>02 9374 8231&nbsp;&nbsp;<o:p></o:p></span></span></p> <p class=MsoNormal style='line-height:14.0pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black;mso-fareast-language:EN-AU'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal style='line-height:14.0pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black;mso-fareast-language:EN-AU'><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"> <v:stroke joinstyle="miter"/> <v:formulas> <v:f eqn="if lineDrawn pixelLineWidth 0"/> <v:f eqn="sum @0 1 0"/> <v:f eqn="sum 0 0 @1"/> <v:f eqn="prod @2 1 2"/> <v:f eqn="prod @3 21600 pixelWidth"/> <v:f eqn="prod @3 21600 pixelHeight"/> <v:f eqn="sum @0 0 1"/> <v:f eqn="prod @6 1 2"/> <v:f eqn="prod @7 21600 pixelWidth"/> <v:f eqn="sum @8 21600 0"/> <v:f eqn="prod @7 21600 pixelHeight"/> <v:f eqn="sum @10 21600 0"/> </v:formulas> <v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"/> <o:lock v:ext="edit" aspectratio="t"/> </v:shapetype><v:shape id="_x0000_i1027" type="#_x0000_t75" alt="cid:image008.png@01D2975A.79DC0980" style='width:45pt;height:9pt'> <v:imagedata src="ato3_files/image001.png" o:href="cid:image001.png@01D362D9.04451D60"/> </v:shape><![endif]--><![if !vml]><img border=0 width=60 height=12 src="ato3_files/image002.jpg" style='height:.125in;width:.625in' alt="cid:image008.png@01D2975A.79DC0980" v:shapes="_x0000_i1027"><![endif]></span></span><a href="http://www.ato.gov.au/AusGST"><span style='mso-bookmark:_MailOriginal'><span style='mso-fareast-language:EN-AU'>www.ato.gov.au/AusGST</span></span><span style='mso-bookmark:_MailOriginal'></span></a><span style='mso-bookmark:_MailOriginal'><span style='color:black;mso-fareast-language:EN-AU'><o:p></o:p></span></span></p> <p class=MsoNormal style='line-height:14.0pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black;mso-fareast-language:EN-AU'><o:p>&nbsp;</o:p></span></span></p> <p class=MsoNormal style='line-height:14.0pt'><span style='mso-bookmark:_MailOriginal'><span style='color:black;mso-fareast-language:EN-AU'><!--[if gte vml 1]><v:shape id="_x0000_i1028" type="#_x0000_t75" alt="cid:image006.png@01D0872C.6FBBE500" style='width:99pt;height:16.5pt'> <v:imagedata src="ato3_files/image003.png" o:href="cid:image002.png@01D362D9.04451D60"/> </v:shape><![endif]--><![if !vml]><img border=0 width=132 height=22 src="ato3_files/image004.jpg" style='height:.229in;width:1.375in' alt="cid:image006.png@01D0872C.6FBBE500" v:shapes="_x0000_i1028"><![endif]></span><span style='color:black'><o:p></o:p></span></span></p> </td> <span style='mso-bookmark:_MailOriginal'></span> </tr> </table> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='color:#1F497D;mso-fareast-language:EN-AU'><o:p>&nbsp;</o:p></span></span></p> </div> <p class=MsoNormal><span style='mso-bookmark:_MailOriginal'><span style='font-family:"Arial",sans-serif'>*</span></span><o:p></o:p></p> </div> </body> </html>