This question applies to Australian residents only.
If you pay your VUM subscription via 2Checkout or PayPal:
Video User Manuals registered for GST in April 2014. This means that you are able to claim GST from (and including) April 2014 onwards on your VUM subscription, but only if you have paid via 2Checkout.
If you pay your VUM subscription via ClickBank:
If you pay your subscription via ClickBank, you are unable to claim GST because the product is resold by ClickBank.