As required by the Goods and Services Tax Act of 1999 (GST Act), we are registered for GST and hold an Australian Business Number (ABN).
We invoice for GST on our standard rated fees and charges. Section 81-1 of the GST Act states that "GST applies to payments of taxes and other charges, except those taxes and other charges that are excluded from the GST by a determination of the Treasurer".
Certain fees and charges for external applications or requests will not have a tax invoice. In these cases, a receipt will be issued that can serve as a tax invoice.
Registration
- Australian Business Number (ABN): 21 627 796 435. Effective date: 1 November 1999.
- Goods and Services Tax (GST) number: 21 627 796 435. Effective date: 1 July 2000.