Very true Anand,
The info you received from the ATO applies to any organization according 
to the ATO and two CPAs (one my own and the other a client).
The fact that a .au is usable under the guidelines only by Australian 
entities, means that GST must be applied.

I mentioned this in a conversation with the ATO on a separate matter and 
they expressed interest in the Namescout situation.
Whether something happens? If they're breaching the law I'm sure the ATO 
will be interested, but in the end who is to say?
T

Anand Kumria wrote:

>On Sat, May 15, 2004 at 11:44:22PM +1000, magic2147§optushome.com.au wrote:
>  
>
>>On 15 May 2004 at 18:15, Chris Disspain wrote:
>>
>>
>>    
>>
>>>No, they are not. They pay AusReg GST and, unlike other registrars, cannot  claim it back because unless they remit GST
>>>to the ATO.
>>>      
>>>
>>If "AusReg" are dealing with a foreign entity why would they charge GST on 
>>transactions with that entity? Supplying a service to an overseas entity is like an 
>>export and therefore probably not subject to GST - even if  the service is rendered 
>>within Australia.
>>    
>>
>
>It is definitely subject to GST. A service is only exempt from GST where
>it is provided to a non-Australian entity _and_ the service is rendered
>outside of Australia.
>
>I checked this with the ATO via their non-profit line about two weeks
>ago; so the rules may be different for other entities. Also my question
>wasn't related to domain names - you'd have to ask them what 'rendered'
>means specifically in that context.
>
>Anand
>
>  
>