📋 Sales Tax Policy (GST)

At Aussie General Freight, we believe in transparent pricing. This Sales Tax Policy explains how Goods and Services Tax (GST) applies to the sale and delivery of shipping containers in Australia. It reflects current Australian Taxation Office (ATO) requirements and is designed to help you understand what you pay, what you can claim, and your obligations as a buyer.

1. What is GST?

GST (Goods and Services Tax) is a broad‑based tax of 10% on most goods, services and other items sold or consumed in Australia [citation:3][citation:6]. For shipping containers, GST applies to the sale price, delivery fees, and any related services such as modification or storage performed within Australia.

We are registered for GST with the ATO (ABN 98 765 432 109) and include GST in the price of all taxable supplies. A tax invoice will be provided with every purchase.

2. GST on Container Sales

3. When GST Doesn't Apply

There are a few circumstances where GST is not charged on your container purchase:

• Export sales: Containers sold to customers outside Australia for export may be GST‑free, provided we obtain and hold evidence of export (e.g. shipping documents, customs clearance) [citation:4][citation:6].
• Low‑value import threshold: If you are importing a container and the total customs value is ≤ AUD 1,000, the importation may be GST‑free, but this applies to the import event, not our domestic sale [citation:3][citation:9].
• Second‑hand goods from non‑registered entities: If we sell a container on consignment for a private individual not registered for GST, the sale may not include GST – we will clearly label such listings "GST‑free (no GST included)".

4. Importing Containers – GST & Customs

If you are buying a container that we import on your behalf (or you arrange your own import), the following taxes may apply at the border:

Charge	Rate / amount	Basis
GST on importation	10%	(Value + Freight + Insurance + Duty) × 10% [citation:3][citation:9]
Customs duty (general)	0% – 5% (average 4.6%) [citation:3]	FOB value; may be 0% with China‑Australia FTA certificate [citation:1][citation:9]
Import processing fee	AUD 40–152 depending on value & clearance [citation:3]	Applies to consignments > AUD 1,000

Note: If we quote you a landed price inclusive of GST, we will pay the import GST on your behalf. You can check the ATO website or ask us for a split invoice to support your input tax credit claim.

5. GST Registration Threshold

Under Australian law, businesses with an annual GST turnover of $75,000 or more must register for GST [citation:2][citation:6]. Aussie General Freight exceeds this threshold and is fully registered. If you are reselling containers or using them for commercial purposes, you may be required to register as well.

6. Your Tax Invoice

All purchases include a valid tax invoice containing:

• Our ABN (98 765 432 109) and ACN (if applicable)
• Date of issue
• Your name / ABN (if supplied)
• Description of container, quantity, and price
• GST amount shown separately (or a statement "Total price includes GST") [citation:10]

7. How to Claim Your GST Back (Business Buyers)

If you are registered for GST, you can usually claim the GST you paid on your container purchase as an input tax credit in your next BAS. To do so:

1. Ensure the supplier (us) provides a valid tax invoice with all required details.
2. Record the purchase in your accounting system.
3. Lodge your BAS quarterly or monthly, reporting the GST credit in the "GST on purchases" section [citation:4][citation:10].

Common expenses where GST can be claimed include: container purchase, delivery, modification labour, storage fees, and even fuel for transport if you are a carrier [citation:10].

8. DDP Shipments & Freight Services

For customers using our DDP (Delivered Duty Paid) service, we handle all customs and GST. The tax invoice will clearly show:

• GST on the container itself (10%)
• GST on domestic freight and handling (10%)
• International freight component – usually GST‑free

Keep this invoice to claim input credits. Many logistics operators overlook small charges like熏蒸 (fumigation) or拆柜 (devanning) – but these all include GST that can be claimed [citation:10].

9. Record Keeping & ATO Audits

The ATO requires businesses to retain transaction records for five years [citation:6][citation:10]. We recommend you store all tax invoices, customs entries, and proof of export (if applicable). Inaccurate GST claims can lead to penalties of up to 75% of the shortfall [citation:10].

10. Policy Updates

Australian GST rates and rules may change. This policy will be updated accordingly, with the "last updated" date at the top. We encourage you to review it periodically or consult the ATO website for official information.

11. Questions? Contact Us

At a glance: GST on containers

Scenario	GST payable?	Notes
Standard container sale (delivery in Australia)	✅ 10% GST	Included in our price
Export sale (delivered to port for overseas)	❌ GST-free	Proof of export required
Container modification service	✅ 10% GST	Itemised on invoice
Import of container by us on your behalf	✅ 10% import GST	May be claimed as input credit
Storage / warehouse fees (domestic)	✅ 10% GST	If facility is within Australia