Certain products provided by Dye & Durham Terrain have a different GST treatment as the Land Registries in some states have deemed this information to be of a Regulatory Nature and therefore not considered a taxable supply under the GST act.
Examples of these products are Plans and Titles provided by the DOR (Department of Resources) in Queensland and from the LRS in Victoria.
In these cases, GST is only levied on the "service fee" component of the search, which is the fee charged by Dye & Durham Terrain for the supply of the product. This is why the GST amount applied will be less than 10% of the ex GST price.
Other products provided by Dye & Durham Terrain such as CISP Radial searches in Qld and a Lot Plan Browse in Victoria are not considered Regulatory Information and no GST exemption is applied.
The Dye & DurhamTerrain price schedule identifies these products where GST in only levied on the service fee.
Generally, customers ordering searches in Qld and Vic will undertake a mixture of Regulatory and Non-Regulatory products which will mean the total GST payable on your total monthly invoice will be less than 10% of the ex GST total price.
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