What is the Goods and Services Tax (GST) in Australia?
In Australia, a goods and services tax (GST) of 10% is charged on the supply of most goods, services, and other things. If you are an Australia-based publisher, you may be required to collect GST from certain advertisers that you provide services to.
Factors to consider in determining whether you are required to collect GST include your total annual revenue, the location of your servers, where your content is produced, and whether you have a physical presence in Australia. In general, only Australia-based businesses with total annual revenue over $75,000 AUD are required to collect GST. In addition, if the services you provide as a publisher are delivered directly from a server located outside Australia and contracts are concluded, payment is processed, and content is produced outside Australia, it is likely that your supplies are not subject to GST.
Please note: As a publisher in the Rakuten Marketing Affiliate Australia Network, it is your responsibility to determine whether you are required to collect GST from your advertisers. Please consult with your accounting and legal professionals regarding this.
If you are required to collect GST, as part of your GST registration process, you will receive an Australian Business Number (ABN). The ABN is a tax identification number. Please provide this number to Rakuten Marketing Affiliate Network Australia either directly to a Network Development Manager (if you are working with one to get set up in the Rakuten Marketing Affiliate Network) or in response to the email we send out asking you to notify Rakuten Marketing Affiliate Network Australia of your ABN status. If you do not have an ABN when you launch your program but acquire one later on, it is your responsibility to provide your ABN to us.
If you are subject to GST, Rakuten Marketing Affiliate Network Australia will include a 10% tax in the Affiliate Statement provided to advertisers on your behalf. In certain cases, even if you are subject to GST, if you are partnering with an advertiser physically located outside of Australia, your taxable supply is considered an export, and therefore is not taxed. If you are not subject to GST, Rakuten Marketing Affiliate Network Australia will not collect this tax from any advertiser on your behalf.
Itemized tax invoices are available upon request and will be provided to you within 30 days. If you require an itemized tax invoice, please contact email@example.com.
Please read the following article for more information on the payment process for the Australia Network .
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