[ELN] ELN Gratis ILL Network

["Kay Winter" <Kay.Winter@ea.gov.au>]

I've just been waiting on the ALIA GST information pack to see what we
needed to do about the ELN Gratis ILL Network.

Given the PriceWaterhouseCoopers advice that:

When inter-library lending takes place as a kind of contra deal, where
effectively, one library provides materials to a library in another
organisation on the assumption that the second will - in due course -
provide materials to the first, and therefore no charges are levied, GST
will be payable. ... Sometime, libraries provide inter-library lending
services free-of-charge for the public good.  This is particularly the
case with libraries with highly-specialised collections.  In these
circumstances, the provision of inter-library lending may be considered
a donation, and therefore no GST will apply. However, it is essential
that the services are provided without any conditions and that the
recipient is not expected to provide anything in return, otherwise the
character of the donation is lost and GST will apply. ...

My feeling is that I will not be wanting to undertake the paperwork
required to process a GST payment of $1.20 and believe that most of you
would feel the same.  

I'd like to open the idea up to debate on the list.

Kay
ELN Convenor
________________________________________________________
Kay L Winter
Director 
Library and Records Management
Environment Australia
kay.winter@ea.gov.au