On 1 July 2000, Australia introduced a Goods and Services Tax (GST) at a rate of 10%. The GST applies to all goods and services traded in Australia.
On advice from KPMG, APNIC is subject to GST, but only on goods and services provided to Members located within Australia. Other Members are not affected.
All Australian Members must pay GST on all APNIC fees, including start-up fees, maintenance fees, and per-address fees. Australian Members are able to claim back GST credits to the full amount paid. APNIC issues a tax invoice according to the guidelines provided by the government, so Members can claim those credits.