Dear Russell,

 RB> So, Are you saying that if you import an internal modem and customs 
 RB> rings you and asks what is in the box so that they can decide what 
 RB> to charge you, If you say it is an internal card for a computer you 
 RB> pay 21% sales Tax and they don't count it as a modem (7% to 15% of 
 RB> sales tax )so they end up with more money than they should get but 
 RB> you don't get hassled anymore because they did not record your 
 RB> identifying number

Customs do not ring anyone.  And I never mentioned personal imports which
did not pass through customs.

All commercial imports, and shipments for home consumption, which go
through customs are given an identifying number.  AUSTEL must have used
this number to get all the companies/people who imported modems.

As for sales tax.  The hardware component of a fax/data modem is taxed at 21%.
Shipments of modems, for which the importer could NOT quote a tax number,
would be taxed as follows.

The cost of the modem plus 20% gives you the value for sales tax, then the
tax is applied at 21%.

For example - a modem at US$72 would be valued at A$100, plus 20% (to bring
it to a wholesale price) would be A$120 - BUT the software is worth say
$20, so the total wholesale value of the hardware is $100, so the tax is
21%, which equals $21.

Easy, huh?

Regards,

John.



--- Maximus 2.02