GST & Tax Invoices

This policy explains how GST applies to purchases from Shipping Solutions PTY, how our prices are displayed, what our tax invoices contain, and what business buyers need to know. It is general information about how we invoice, not tax advice. For advice about your own circumstances, speak to your accountant or registered tax agent.

GST on container sales in Australia

Goods and services tax is imposed under the A New Tax System (Goods and Services Tax) Act 1999 (Cth). GST applies at a rate of 10% to taxable supplies made in Australia.

The sale of a shipping container, container cabin or office, refrigerated (reefer) container, modified container or portable building to a customer in Australia is a taxable supply. GST applies to:

• new and used containers in all sizes we sell — 10ft, 12ft, 20ft, 30ft and 40ft, standard and high cube;
• modification, fit-out and painting work;
• container cabins, offices and portable buildings;
• delivery, crane assistance, redelivery and site-related charges;
• restocking fees and other service charges.

GST applies regardless of whether you buy as a consumer, a business, a not-for-profit, a farm or a government body. Holding an ABN does not make a purchase GST-free — it determines whether you can claim an input tax credit, not whether GST is charged.

GST-inclusive display pricing

Every price shown on our website and in our quotes is in Australian dollars and includes GST. The price you see on the product page is the price on which your invoice is based; GST is not added again at checkout.

Displaying a single GST-inclusive total price is what the Australian Consumer Law requires when advertising to consumers, and we apply it consistently across the site so that business and consumer buyers see the same figure.

To work out the GST component of any GST-inclusive amount, divide by eleven. For example:

The figures above illustrate the calculation only and are not a price for any product we sell.

Tax invoices

We issue a valid tax invoice for every sale. It is emailed to the address on your order, usually with your order confirmation, and a copy is sent again after dispatch if the final amount changed.

Our tax invoices contain the information the GST law requires for a valid tax invoice, including:

• the words Tax Invoice;
• our identity as the supplier — Shipping Solutions PTY — and our Australian Business Number (ABN);
• the date the invoice was issued;
• a brief description of what was supplied, including the container size, type and grade, any modification work, and the delivery service;
• the quantity or extent of each item supplied;
• the GST-inclusive price of each line and of the invoice total;
• the GST amount payable, either shown as a separate line or stated as “Total price includes GST”;
• the buyer’s identity or ABN, which the law requires on invoices for taxable sales of $1,000 or more.

If a sale is later adjusted — for example a refund, a partial refund, a cancelled line or a corrected price — we issue an adjustment note (commonly called a credit note) showing the change and the GST effect.

Business purchases and your ABN

If you are buying for a business, provide your ABN and registered entity name when you place the order, so they appear on the tax invoice. This matters because a tax invoice that correctly identifies the buying entity supports the input tax credit you claim in your business activity statement.

If you are registered for GST and acquire the container for a creditable purpose, you can generally claim back the GST component as an input tax credit. Where the container is used partly for private purposes, the credit is apportioned. Timing depends on whether you account for GST on a cash or non-cash (accruals) basis. Your accountant can confirm what applies to you.

Ask us to reissue an invoice before you pay if the entity name or ABN is wrong — an invoice made out to the wrong entity can cause problems at BAS time. Email sales@shippingsolutionspty.com with your invoice number and the correct details.

GST on delivery and freight

Delivery within Australia is part of the taxable supply, so the flat $350 delivery fee is GST-inclusive — the $350 you pay already contains the GST component, which is shown on your tax invoice. The same GST-inclusive treatment applies to redelivery fees, crane hire we arrange and invoice, waiting time, and any other delivery-related charge on your invoice.

Where an additional charge is agreed after the original invoice is issued, we invoice it separately with its own GST treatment shown, or issue an amended tax invoice covering the whole supply.

Exports and GST-free supplies

An export of goods from Australia can be a GST-free supply under the GST law, but only where strict conditions are met. In broad terms, the supplier must export the goods, or the goods must be exported by the buyer, within 60 days of the earlier of the day we receive consideration for the sale and the day we issue an invoice — and the goods must not be altered or used in Australia beyond what is needed to prepare them for export.

If you intend to export a unit, tell us before you order. We will need:

• written confirmation that the goods are being exported and the destination;
• the name of the freight forwarder or shipping line handling the export;
• documentary evidence of export once shipped, such as a bill of lading or an export declaration number.

Where the conditions are not met, or evidence of export is not provided within the required period, the sale is a taxable supply and GST applies. In that case we will invoice the GST and it will be payable by you. We cannot treat a sale as GST-free simply because a buyer says they intend to export the goods later.

Sales to buyers located overseas but where the container is delivered to an Australian address are taxable supplies with GST applied in the ordinary way.

Record keeping

We retain tax invoices, adjustment notes and related sales records for at least five years, as required by Australian taxation law. You should keep your tax invoice for the same period if you claim an input tax credit or a depreciation deduction for the unit.

If you lose an invoice, we can email a duplicate copy. Contact us with your order number, the approximate purchase date and the delivery address so we can locate the record.

Questions about GST on your invoice

If a GST amount on your invoice does not look right, contact us before paying and we will check it and reissue the invoice if a correction is needed.

• Email: sales@shippingsolutionspty.com
• Phone: 1300 000 000
• Address: Unit 4, 22 Kellaway Place, Wetherill Park NSW 2164
• Hours: Mon – Fri, 8:00 AM – 5:00 PM AEST

For rulings and guidance on GST generally, refer to the Australian Taxation Office or consult your own registered tax agent.