Is it legal to charge GST2 of 2.5% in Australia? I recently bought a meal at a restaurant and when I looked at the receipt later I noticed that it shows a GST2 charge of 2.5%. As far as I know there has only been one GST rate in Australia since it was introduced: 10%. Some items, like basic food, are GST-free, so effectively they have a GST of 0%. I've never heard of GST being charged at any other rate in Australia. Is this legal?
You are correct in that the GST is 10%. It never has been (and likely never will be!) 2.5%. You're also correct that some items (generally considered as 'essentials') are GST free. For example, the ATO includes 'most basic food' on its list of GST-free items. However, these GST-free items are completely GST free, and restaurant meals certainly don't class as basic food. Perhaps interestingly, the wholesale sales tax when it was first introduced in 1930 was set at 2.5%, but it wasn't at that rate for long (see A brief history of Australia's tax system). If I had to guess, I'd say this is probably a dodgy set up in this restaurant's point-of-sale system (there's also no such thing as 'GST2'). Hopefully their returns to the tax office are not as dodgy!
As written, your question seems to ask for legal advice in a specific case. That would be off-topic. If you are asking strictly as a hypothetical: In germany, there is supposed to be the Bestellerprinzip for services of a real state agent (whoever retains the agent pays the fees). This was clarified in the Gesetz zur Regelung der Wohnungsvermittlung as changed in 2015. Landlords and real estate agents are frequently trying to get around it, but getting the legal construction of the contracts wrong would mean a substantial fine.
After some more research, I found several german retailers like Frankonia and Brownells, which do ship firearm magazines to Austria. My reasoning is as follows: If they were regulated in any way, they would either be confiscated or sent back to the store. In either way, the customers would get in contact with the store, and the store would stop shipping magazines to Austria. Since I was unable to find a german store which specifically mentioned that they would not ship to Austria, I am going to assume that they are not regulated and can be purchased freely.
While it is true that cash is legal tender, this can still be overridden by mutual agreement (i.e. in a contract). So the legal tender status only matters if payment methods were not agreed upon before entering into an agreement. In other words: If a restaurant lets you eat without telling you they do not accept cash, they will have to accept cash. However, if they explicitly tell you they only accept card payments, they can insist on this later. This applies in both the United States, in Germany, and in Canada (see e.g. It may be legal tender, but more businesses are snubbing cash). So to address your points: As I understand the legality would work something like this: 1) I accept the the contract where I agree to pay with card in exchange for food Yes - however, in accepting the contract you also accept that the restaurant is "cashless" (assuming the restaurant clearly tells you so, e.g. by putting up a sign or by saying it in person). I attempt to fulfill the contract to the best of my ability, but am prevented from doing so by circumstances beyond my control Yes. Since you attempted to fulfill the contract, you did not commit the crime of theft (which requires intention not to pay). However, you still owe what you promised when entering into the agreement, which is to pay with a card. At this point I owe the restaurant the money, but since the original transaction failed, this is a debt, which I offer to settle with legal tender No. As explained above, if the agreement stipulates a specific payment method, this generally overrides the "legal tender" aspect. In short: You agreed to pay with a card, so you are required to pay with a card. If you cannot pay with a card, you have not fulfilled your part of the agreement. It is is arguable that it is not your fault, but this does not change your obligation. Now you must either negotiate a suitable alternative (cash, cheque, golden watch...), or come back to pay later with a card. Also, the business may be able to charge you additional costs, such as extra accounting work or interest because of your non-standard payment - that would depend on the details.
The acts in question don't distinguish between online and in person sales. Both are retail sales. A retail sale is a sale for use rather than a wholesale sale for resale. Wholesale sales are exempt from sales tax and so are easy to distinguish. Online sales are still retail sales. It is a distinction without a difference. Sales and Use Tax Law § 6007(a)(1) and common law case law would suffice. There is also case law under the UCC, and the relevant federal statutes. But, I doubt that the argument of the vendor would be that it didn't make a retail sale (at least once their lawyers got involved). More importantly, there is nothing that says that online sales aren't retail sales. Bob should contact the online sales department to seek a remedy since he was advised by the company to contact that department. But the part of the company handling his complaint doesn't change his rights. Warranty rights don't depend upon the intent of the parties. If a warranty arises and it good isn't as warranted, there is a legal right to a remedy. If a store doesn't honor one's legal warranty rights, then you sue the store for damages, typically, in a court of limited jurisdiction, or if there is an arbitration clause, in a consumer arbitration forum (some of which are not actively doing business due to controversies in recent years, leaving a judicial forum open).
Given that this is a UK based company, the most applicable Act would be the Unsolicited Goods and Services Act 1971 A person who, not having reasonable cause to believe there is a right to payment, in the course of any trade or business makes a demand for payment, or asserts a present or prospective right to payment, for what he knows are unsolicited goods sent (after the commencement of this Act) to another person with a view to his acquiring them [for the purposes of his trade or business], shall be guilty of an offence and on summary conviction shall be liable to a fine not exceeding level 4 on the standard scale. This law specifically refers to [unsolicited] charges for entries in directories. You also mentioned that they're misrepresenting that a company is already a customer and sending out invoices on that basis. That would be a breach of the Fraud Act 2006 A person is in breach of this section if he dishonestly makes a false representation As to their enforceability, that answer is no. If this came before an actual judge, the judge would throw it out in a heartbeat. No agreement was made to provide a service in return for a payment and these companies rely on sending threatening letters via (seeming) third-parties precisely because they wish to avoid that level of scrutiny.
It is legal. 18 USC Chapter 17 contains laws regarding what you can/cannot do with US legal tender. It doesn't mention anything about buying, or selling US tender at or above the face value. And there are several businesses in the USA that do this (coin exchanges which purchase coins at less then face value and give you dollar bills in return, etc...). However I would be concerned that your action might look like money laundering to the customs official on your way back home. Or on the way going to the foreign country for that matter. Which could be very bad for you. I would talk to a lawyer about this.
Yes, this is gambling. The coupons have a value; gambling is the wagering of something of value. As to if it is illegal gambling, that would depend on the law in the jurisdiction where it takes place: for an internet transaction this could be the jurisdiction of the website owner or the user or both. As an example: in Australia, the Interactive Gambling Act 2001 is administered by the Department of Communication and the Arts, it provides: Any game of chance, including games of mixed chance and skill played over the internet, is prohibited under the Interactive Gambling Act 2001 if it’s provided to someone who is physically in Australia. The Act defines a gambling service as: gambling service means: (a) a service for the placing, making, receiving or acceptance of bets; or (b) a service the sole or dominant purpose of which is to introduce individuals who wish to make or place bets to individuals who are willing to receive or accept those bets; or (c) a service for the conduct of a lottery; or (d) a service for the supply of lottery tickets; or (e) a service for the conduct of a game, where: (i) the game is played for money or anything else of value; and (ii) the game is a game of chance or of mixed chance and skill; and (iii) a customer of the service gives or agrees to give consideration to play or enter the game; or (f) a gambling service (within the ordinary meaning of that expression) that is not covered by any of the above paragraphs. The Act provides exemptions, however, based on the small amount of information in your question its hard to tell if any would apply. Broadly, the exemptions allow for certain types of gaming to be licensed/regulated. The Act applies to any service that may be accessed by people in Australia irrespective of where it is in the world.