GST

If your business entity is not registered for GST, then you must only claim the lower of the rates provided at each item number. This is the "Maximum Payment rate - Non registered for GST".  A business entity not registered for GST:

• Is not legally permitted to charge GST; and
• Should indicate on all invoices submitted your status as 'not registered for GST'

A business entity that is registered for GST should claim the higher rates provided at each item number.  This is the "Maximum Payment Rate - Registered for GST". Where TAC believes an item is a taxable supply, an allowance for GST has been factored into the payment rate.  You should not markup GST on the Maximum Payment Rate quoted for a GST registered entity.