Australian Affiliate Agreement

Australian affiliates MUST read this

The Australian Taxation Office has GST rules with which we have to comply.

If you, the affiliate, have an annual turnover of $75,000 or more you are required to register for GST.

Tax Invoices

You need to check which of the following situations applies to you:

1. Affiliates who ARE registered for GST need to supply us with a valid Tax Invoice each month for commissions earned. Here’s how this will work…

AFTER we have sent you an email advising you of the commissions owed (less any refunds), you will email us a valid Tax Invoice.

The following report “GST for Small Business - http://ato.gov.au/content/downloads/N3014072007.pdf - gives examples of simple Tax Invoices on Pages 16 and 17.

Invoices of over $1,000 require more details than smaller invoices. To ensure your invoice is always legal, create a simple template (using plain text, Word, whatever) similar to this…

TAX INVOICE
Your name
Your address
Your ABN number
Date: ….

To: Allan Gardyne Pty Ltd ATF Allan Gardyne Trust
1101/255 Boundary St, Rainbow Bay, Qld, Australia 2255.
ABN: 44351597883

Commissions on 10 SpeedPPC systems $2,485.00
GST (10%) 248.50

Total $2,733.50

(It is your responsibility to report this GST to the Australian Taxation Office.)

2. If you are NOT registered for GST, you still need to supply us with a Tax Invoice quoting your ABN. You do NOT add GST to this invoice.

3. No ABN: If you do NOT have an ABN number or do not provide it, then we will need to withhold 46.5% of each commission payment and forward that money to the ATO on your behalf. In such cases, we will provide you with a valid payment summary outlining the funds sent to the ATO on your behalf.

If you are carrying on an “enterprise” in Australia either as a sole trader or other entity you are entitled to have an ABN. If you get an ABN number, we won’t have to withhold 46.5% of your commissions.

4. Hobbyist affiliates: If you believe you are NOT carrying on an “enterprise” (business) but instead are merely pursuing a “private recreational pursuit or hobby”, please email us a statement saying so. If you are doing affiliate marketing purely as a hobby, we are NOT required to withhold the 46.5%.

Back to the affiliate program details page. . .