Common use of Goods and Services Tax Clause in Contracts

Goods and Services Tax. (a) Terms defined in A New Tax System (Plant and Services Tax) Act 1999 (Cth) have the same meaning when used in this clause. (b) Unless otherwise expressly stated, all prices or other sums payable or consideration to be provided under the Agreement are exclusive of GST. (c) If GST is payable on any supply made under the Agreement, the recipient must pay to the supplier an amount equal to the GST payable on the supply. (d) Subject to subclause (e), the recipient must pay the amount referred to in subclause (c) in addition to and at the same time as payment for the taxable supply is required to be made under the Agreement. (e) The supplier must deliver a tax invoice or an adjustment note to the recipient before the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (f) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.

Goods and Services Tax. (a) Terms defined 16.1 In this clause the expressions “adjustment note”, “consideration”, “GST”, “input tax credit”, “supply”, “tax invoice”, “recipient” and “taxable supply” have the meaning given to those expressions in the A New Tax System (Plant Goods and Services Tax) Act 1999 (Cth) have the same meaning when used in this clauseXxx 0000. (b) 16.2 Unless otherwise expressly stated, all prices or other sums amounts payable or any consideration to be provided under the this Agreement are exclusive of GST. (c) If 16.3 Notwithstanding any other provision in this Agreement, if GST is payable imposed on any supply made under the Agreement, the recipient must pay supplier may in addition to the supplier consideration, recover an amount equal to the consideration multiplied by the current GST payable on rate. Payment of the supply. (d) Subject to subclause (e), the recipient must pay the additional amount referred to in subclause (c) in addition to and will be made at the same time as payment for the taxable supply subject to the supplier delivering a valid tax invoice to the recipient at or before the time of payment. a. If a variation in the rate of any GST is required to be associated with the abolition or reduction of any tax, duty, excise or statutory charge which directly or indirectly affects the costs of a supplier in respect of any supply made under the Agreement, the b. Any contract entered into by a party to the Agreement with a third party which involves supplies being made, the cost of which will affect the cost of any supplies made under or in connection with this Agreement, must include a clause in equivalent terms to this clause of the Agreement. (e) The supplier must deliver a tax invoice or an adjustment note to the recipient before the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (f) 16.4 If the this Agreement requires a party to reimburse any or indemnify the other party for any expense, loss or outgoing outgoings, including the Reimbursable Expenses (reimbursable “expense) incurred by another party”), the amount required to be reimbursed paid by the first party will be the sum of: (g) a. the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expenseexpense (“net amount”); and (h) b. if the reimbursement other party’s recovery from the first party is subject to GSTa taxable supply, an amount equal to any GST payable in respect of that GSTsupply. (i) 16.5 If a GST inclusive price is charged or varied under the Agreementvaried, the supplier must provide the recipient can withhold payment of the supply GST until the supplier provides a valid tax invoice or adjustment note at or before the time of payment or variationas appropriate. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.

Goods and Services Tax. (a) Terms If GST is imposed under the GST Act on any delivery made under this Agreement (including the delivery of any other right, goods, services, benefits or other things), the consideration for which is not included in the Price, the Supplier (as that term is defined in A New Tax System (Plant and Services Taxthe GST Act) Act 1999 (Cth) shall have the same meaning when used right to receive payment, in this clauseaddition to the consideration for the delivery from the Company for an additional amount equal to the imposed GST and shall have an Entitlement therefore. (b) Unless otherwise expressly stated, all prices or other sums The additional amount referred to in paragraph (a): (i) is equal to the Price multiplied by the prevailing GST rate; and (ii) is payable or at the same time and in the same manner as the consideration for the delivery to be provided under which the Agreement are exclusive of GSTadditional consideration relates. (c) If The Company is not required to pay the Supplier any GST is payable on due in connection with any supply made under part of the Agreement, Work until the recipient must pay Supplier has first delivered to the supplier Company a tax invoice or, where appropriate, an adjustment note for the amount equal to the GST payable on the supplypayable. (d) Subject If for any reason, the amount recovered by a Supplier (as that term is defined in the GST Act) from the recipient of the delivery under this clause differs from the amount of GST lawfully imposed on the delivery, then the Supplier (as that term is defined in the GST Act) shall issue an Adjustment Note (as that term is defined in the GST Act) to subclause the recipient of the delivery within 10 Work Days of the date of the Adjustment Event (e)as that term is defined in the GST Act) and shall be entitled to recover the difference from, or shall be liable to pay the difference to, as the case may be, the recipient must pay of the amount referred to in subclause (c) in addition to and at the same time as payment for the taxable supply is required to be made under the Agreementdelivery. (e) The supplier must deliver a tax invoice or an adjustment note to the recipient before the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (f) If the Agreement requires a party Company’s obligation to reimburse any other party for any expense, loss or outgoing indemnify the Supplier under this clause 8 (“reimbursable expense”) incurred by another party, the amount required to shall be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member Supplier is entitled in respect of the reimbursable expense; andexpense (“net amount”). (f) This clause 8 takes effect notwithstanding any inconsistent clause or any clause to the contrary in the Agreement. To the extent of any inconsistency between this clause 8 and any other provision of the Agreement, this clause 8 shall take precedence. (g) If the rate of GST is varied from 10%, the consideration for any delivery under this Agreement will be varied to reflect the change of rate and any reduction in any other tax, duty or statutory charge connected with the rate change. (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.In this clause 8:

Goods and Services Tax. (a) Terms The Provider warrants that it is registered under the GST Law. If the Housing Agency requests written evidence of registration the Provider will promptly produce evidence satisfactory to the Housing Agency. (b) The Provider will provide to the Housing Agency on request all documents and information that will permit the Housing Agency to claim an input tax credit or similar benefit. This term is in addition to any other obligation of the Provider under the GST Law. (c) Any reference in this clause to a term defined or used in the A New Tax System (Plant Goods and Services Tax) Act 1999 Xxx 0000 (Cth) have is, unless the same meaning when context indicates otherwise, a reference to that term as defined or used in that Act. (d) Unless expressly included, the consideration for any supply made under or in connection with this Community Housing Assistance Agreement does not include an amount on account of GST in respect of the supply (GST Exclusive Consideration) except as provided under this clause. (be) Unless otherwise expressly statedAny amount referred to in this Community Housing Assistance Agreement which is relevant in determining a payment to be made by one of the parties to the other is, all prices unless indicated otherwise, a reference to that amount expressed on a GST exclusive basis. (f) To the extent that GST is payable in respect of any supply made by a party (Supplier) under or other sums payable or in connection with this Community Housing Assistance Agreement, the consideration to be provided under the this Community Housing Assistance Agreement are exclusive of for that supply (unless it is expressly stated to include GST. (c) If GST is payable on any supply made under the Agreement, the recipient must pay to the supplier increased by an amount equal to the GST payable on Exclusive Consideration (or its GST exclusive market value if applicable) multiplied by the rate at which GST is imposed in respect of the supply. (dg) Subject to subclause (e), the The recipient must pay the additional amount referred payable under clause 7.l(d) to in subclause (c) in addition to and the Supplier at the same time as payment for the taxable supply GST Exclusive Consideration is otherwise required to be made under the Agreementprovided. (eh) The supplier must deliver a tax invoice or Whenever an adjustment note event occurs in relation to any taxable supply made under or in connection with this Community Housing Assistance Agreement the Supplier must determine the net GST in relation to the recipient before supply (taking into account any adjustment) and if the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of net GST differs from the amount until the supplier provides a tax invoice or an adjustment notepreviously paid under clause 7.l(d), as appropriate. (f) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) difference must be paid by, refunded to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient credited to the supplier or the supplier to the recipient recipient, as the case requiresapplicable. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.

Goods and Services Tax. (a) Terms The Provider warrants that it is registered under the GST Law. If the Housing Agency requests written evidence of registration the Provider will promptly produce evidence satisfactory to the Housing Agency. (b) The Provider will provide to the Housing Agency on request all documents and information that will permit the Housing Agency to claim an input tax credit or similar benefit. This term is in addition to any other obligation of the Provider under the GST Law. (c) Any reference in this clause to a term defined or used in the A New Tax System (Plant Goods and Services Tax) Act 1999 Xxx 0000 (Cth) have is, unless the same meaning when context indicates otherwise, a reference to that term as defined or used in that Act. (d) Unless expressly included, the consideration for any supply made under or in connection with this Community Housing Assistance Agreement does not include an amount on account of GST in respect of the supply (GST Exclusive Consideration) except as provided under this clause. (be) Unless otherwise expressly statedAny amount referred to in this Community Housing Assistance Agreement which is relevant in determining a payment to be made by one of the parties to the other is, all prices unless indicated otherwise, a reference to that amount expressed on a GST exclusive basis. (f) To the extent that GST is payable in respect of any supply made by a party (Supplier) under or other sums payable or in connection with this Community Housing Assistance Agreement, the consideration to be provided under the this Community Housing Assistance Agreement are exclusive of for that supply (unless it is expressly stated to include GST. (c) If GST is payable on any supply made under the Agreement, the recipient must pay to the supplier increased by an amount equal to the GST payable on Exclusive Consideration (or its GST exclusive market value if applicable) multiplied by the rate at which GST is imposed in respect of the supply. (dg) Subject to subclause (e), the The recipient must pay the additional amount referred payable under clause 7.1(d) to in subclause (c) in addition to and the Supplier at the same time as payment for the taxable supply GST Exclusive Consideration is otherwise required to be made under the Agreementprovided. (eh) The supplier must deliver a tax invoice or Whenever an adjustment note event occurs in relation to any taxable supply made under or in connection with this Community Housing Assistance Agreement the Supplier must determine the net GST in relation to the recipient before supply (taking into account any adjustment) and if the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of net GST differs from the amount until the supplier provides a tax invoice or an adjustment notepreviously paid under clause 7.l(d), as appropriate. (f) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) difference must be paid by, refunded to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient credited to the supplier or the supplier to the recipient recipient, as the case requiresapplicable. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.

Goods and Services Tax. (a) Terms defined in A New Tax System (Plant Recovery of GST on supplies and Services Tax) Act 1999 (Cth) have the same meaning when used in adjustments under this clause.agreement (b) Unless otherwise expressly stated, all prices or other sums payable or 12.1 All consideration to be provided under the Agreement are this agreement is exclusive of GST, unless it is expressed to be GST-inclusive. 12.2 Where a party (cSupplier) If GST is payable on any makes a taxable supply made to another party (Recipient) under the Agreementor in connection with this agreement, the recipient Recipient must pay to the supplier Supplier an additional amount equal to the GST payable on the supply.supply (unless the consideration for that taxable supply is expressed to include GST). The additional amount must be paid by the Recipient at the later of the following: (da) Subject to subclause (e), the recipient must pay the amount referred to in subclause (c) in addition to and at the same time as payment The date when any consideration for the taxable supply is required to be made under the Agreementfirst paid or provided. (eb) The supplier must deliver Within 2 Business Days following the date that the Supplier issues provides a valid tax invoice to the Recipient. For the avoidance of doubt, the issue of a valid tax invoice (or a document that the Commissioner will treat as a tax invoice invoice) by the Supplier to the Recipient in respect of the supply under this Agreement is a precondition to payment of the GST amount by the Recipient under this clause.. 12.3 If, under or in connection with this agreement, the Supplier has an adjustment for a supply under the GST law which varies the amount of GST payable by the Supplier, the Supplier will adjust the amount payable by the Recipient to take account of the varied GST amount. The Supplier must issue an adjustment note to the recipient before Recipient within 28 days of becoming aware of the supplier adjustment. 12.4 If a party is entitled to payment of an amount be reimbursed or indemnified under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (f) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another partythis agreement, the amount required to be reimbursed or indemnified is reduced by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its for which there is an entitlement (or not) to claim an input tax credits in respect of premiums paid for relevant insurances credit on an acquisition associated with the reimbursement or indemnity. The reduction is to be made before any increase under the Agreement as soon as practicable after the date of the Agreementclause 12.

Goods and Services Tax. 16.1 In this Clause: (a1) Terms a word or expression defined in the A New Tax System (Plant Goods and Services Tax) Act 1999 Xxx 0000 (CthGST Act) have and not otherwise defined in this Agreement has the same meaning when used given to it in this clause.that Act; (b2) Unless otherwise expressly stated, all prices or other sums payable or consideration any reference to be provided under the Agreement are exclusive of GST. (c) If GST is payable on any supply made under the Agreement, the recipient must pay to the supplier an amount equal to the GST payable on the supply. (d) Subject to subclause (e), the recipient must pay the amount referred to in subclause (c) in addition to and at the same time as payment for the taxable supply is required to be made under the Agreement. (e) The supplier must deliver a tax invoice or an adjustment note to the recipient before the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (f) If the Agreement requires by a party to reimburse includes any other party for any expense, loss or outgoing (reimbursable expense) incurred corresponding GST payable by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled in respect member, and any reference to a party's entitlement to an input tax credit includes any entitlement to an input tax credit of the reimbursable expenserepresentative member of any GST group of which that party is a member; and (h3) if the reimbursement GST Law treats part of a supply as a separate supply for the purpose of determining whether GST is subject to GST, an amount equal to payable on that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient part of the supply or for the purpose of determining the tax period to which that part of the supply is attributable, such part of the supply is to be treated as a valid tax invoice or adjustment note at or before the time of payment or variationseparate supply. 16.2 When any consideration (jwhether expressed in money or otherwise) If an adjustment event arises becomes due in respect of a taxable supply made by the Contractor, the Contractor will provide GCPHN with a supplier Tax Invoice for the supply to which the payment relates and any other documentation required under the GST Law. 16.3 If GST is applicable to a supply made under this Agreement, then, to the extent that the consideration for that supply is not already stated to include an amount in respect of GST, the Contractor may increase the consideration by the applicable amount of GST and GCPHN must pay that increased amount. 16.4 Where any out-of-pocket expenses incurred by the Contractor are to be reimbursed by GCPHN under this Agreement, the reimbursable amount will be determined as follows: (1) first, any amount that the Contractor is entitled to claim as an Input Tax Credit shall be deducted (2) second, the actual cost shall be increased by the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient applicable to the supplier or supply of the supplier expense item to the recipient as the case requiresGCPHN. (k) The Company must provide notice 16.5 Each party agrees to Select of its entitlement (do all things, including providing Tax Invoices and other documentation, that may be necessary or not) desirable to enable or assist the other party to claim input tax credits any Input Tax Credit, adjustment or refund in relation to any amount of GST paid or payable in respect of premiums paid any supply made under or in connection with this Agreement but the supplier need not provide a Tax Invoice for relevant insurances a supply until the supplier has received payment for the supply. 16.6 If the GST on a taxable supply is varied pursuant to any change in legislation, the consideration payable under the this Agreement as soon as practicable after the date must be increased or decreased to reflect that variation of the AgreementGST.

Goods and Services Tax. (a) Terms 33.1 Any reference in this Clause to a term defined or used in the A New Tax System (Plant Goods and Services Tax) Act 1999 (Cth) have is, unless the same meaning when context indicates otherwise, a reference to that term as defined or used in this clausethat Act. 33.2 Unless expressly included, the consideration for any supply made under or in connection with this Contract does not include an amount on account of GST in respect of the supply (bGST Exclusive Consideration) Unless otherwise expressly statedexcept as provided under this Clause. 33.3 Any amount referred to in this Contract (other than an amount referred to in Clause 33.8) which is relevant in determining a payment to be made by one of the Parties to the other is, all prices unless indicated otherwise, a reference to that amount expressed on a GST exclusive basis. 33.4 To the extent that GST is payable in respect of any supply made by a Party (Supplier) under or other sums payable or in connection with this Contract, the consideration to be provided under the Agreement are exclusive of this Contract for that supply (unless it is expressly stated to include GST. (c) If GST is payable on any supply made under the Agreement, the recipient must pay to the supplier increased by an amount equal to the relevant part of the GST payable on Exclusive Consideration (or its GST exclusive market value if applicable) multiplied by the rate at which GST is imposed in respect of the supply. (d) Subject to subclause (e), the 33.5 The recipient must pay the additional amount referred payable under Clause 33.4 to in subclause (c) in addition to and the Supplier at the same time as payment for the taxable supply GST Exclusive Consideration is otherwise required to be made under the Agreementprovided. (e) 33.6 The supplier Supplier must deliver issue a tax invoice or an adjustment note to the recipient before the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (f) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the taxable supply a valid tax invoice or adjustment note at or before the time of payment of the consideration for the supply as increased on account of GST under Clause 33.4 or variationat such other time as the Parties agree. (j) If 33.7 Whenever an adjustment event arises occurs in respect of a relation to any taxable supply made by a supplier under or in connection with this Contract the AgreementSupplier must determine the net GST in relation to the supply (taking into account any adjustment) and if the net GST differs from the amount previously paid under Clause 33.5, the amount of GST the difference must be paid by the recipient will be adjusted accordingly by a further payment by the recipient by, refunded to or credited to the supplier or the supplier to the recipient recipient, as the case requiresapplicable. (k) The Company 33.8 If one of the Parties to this Contract is entitled to be reimbursed or indemnified for a loss, cost, expense or outgoing incurred in connection with this Contract, then the amount of the reimbursement or indemnity payment must provide notice first be reduced by an amount equal to Select of its entitlement any input tax credit to which the Party being reimbursed or indemnified (or notits representative member) is entitled in relation to claim input tax credits in respect of premiums paid for relevant insurances under that loss, cost, expense or outgoing and then, if the Agreement as soon as practicable after the date amount of the Agreementpayment is consideration or part consideration for a taxable supply, it must be increased on account of GST in accordance with Clause 33.4.

Goods and Services Tax. (GST Exclusive Prices) (a) Terms Any reference in this clause 17.10 to a term defined or used in the A New Tax System (Plant Goods and Services Tax) Act 1999 Xxx 0000 (Cth) have is, unless the same meaning when context indicates otherwise, a reference to that term as defined or used in this clausethat Act. (b) Unless otherwise expressly statedincluded, all prices the consideration for any supply made under or in connection with this Agreement does not include an amount on account of GST in respect of the supply (GST Exclusive Consideration) except as provided under this clause 17.10. (c) Any amount referred to in this Agreement (other sums than an amount referred to in paragraph (h)) which is relevant in determining a payment to be made by one of the Participants to another is, unless indicated otherwise, a reference to that amount expressed on a GST exclusive basis. (d) To the extent that GST is payable in respect of any supply made by a Participant (Supplier) under or in connection with this Agreement, the consideration to be provided under the this Agreement are exclusive of for that supply (unless it is expressly stated to include GST. (c) If GST is payable on any supply made under the Agreement, the recipient must pay to the supplier increased by an amount equal to the GST payable on Exclusive Consideration (or its GST exclusive market value if applicable) multiplied by the rate at which GST is imposed in respect of the supply. (d) Subject to subclause (e), the recipient must pay the amount referred to in subclause (c) in addition to and at the same time as payment for the taxable supply is required to be made under the Agreement. (e) The supplier recipient must deliver a tax invoice or an adjustment note pay the additional amount payable under paragraph (d) to the recipient before Supplier at the supplier same time as the GST Exclusive Consideration is entitled otherwise required to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriatebe provided. (f) If the Agreement requires The Supplier must issue a party tax invoice to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the taxable supply a valid tax invoice or adjustment note at or before the time of payment of the consideration for the supply as increased on account of GST under paragraph (d) or variationat such other time as the parties agree. (jg) If Whenever an adjustment event arises occurs in respect of a relation to any taxable supply made by a supplier under or in connection with this Agreement the AgreementSupplier must determine the net GST in relation to the supply (taking into account any adjustment) and if the net GST differs from the amount previously paid under paragraph (e), the amount of GST the difference must be paid by the recipient will be adjusted accordingly by a further payment by the recipient by, refunded to or credited to the supplier or the supplier to the recipient recipient, as the case requiresapplicable. (kh) If one of the Participants is entitled to be reimbursed or indemnified for a loss, cost, expense or outgoing incurred in connection with this Agreement, then the amount of the reimbursement or indemnity payment must first be reduced by an amount equal to any input tax credit to which the Participant being reimbursed or indemnified (or its representative member) is entitled in relation to that loss, cost, expense or outgoing and then, if the amount of the payment is consideration or part consideration for a taxable supply, it must be increased on account of GST under paragraph (d). (i) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under Participants, through the Agreement Alliance Management Team must, as soon as practicable after the date Effective Date, develop and implement a system to manage the GST implications of the AgreementWorks.

Goods and Services Tax. (a) 9.1 Terms used in this Clause which are defined in A New Tax System (Plant and Services Tax) the GST Act 1999 (Cth) have the same meaning when used in this clauseClause. (b) Unless otherwise expressly stated9.2 Each Party acknowledges and agrees that: i. at the time of entering into this Agreement, all prices it is registered for GST; ii. it shall promptly provide written evidence of its GST registration if so requested by the other Party; iii. it shall indemnify the other Party against any loss that may arise from it not being registered for GST; and iv. it shall promptly notify the other Party in writing if it ceases to be registered for GST. 9.3 In respect of payments to be calculated under or in connection with this Agreement: i. when calculating the amount payable or other sums payable or consideration to be provided under for a supply, the Agreement are exclusive amounts used in the calculation shall exclude any GST component; and ii. if the amount payable by a Party is increased or reduced by an amount calculated by reference to a loss, cost or expense incurred by a Party, then the amount will be reduced by any input tax credit to which that Party is entitled in respect of GSTthat loss, cost or expense. 9.4 For each supply made by Party (cSupplier) If under or in connection with this Agreement on which GST is imposed: i. the consideration payable on any or to be provided for that supply made under this Agreement but for the Agreement, application of this Clause shall be increased by and the recipient of the supply (Recipient) must also pay to the supplier Supplier, an amount equal to the GST payable on exclusive consideration multiplied by the supply.prevailing rate of GST; and (d) Subject to subclause (e), the recipient must pay ii. the amount referred by which the GST exclusive consideration is increased must be paid to in subclause (c) in addition to and the Supplier by the Recipient without set off, deduction or requirement for demand, at the same time as payment for the taxable supply GST exclusive consideration is required payable or to be made under the Agreement. (e) The supplier must deliver provided, subject to a valid tax invoice or an adjustment note to the recipient before the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (fTax Invoice) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled being provided in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GSTGST exclusive consideration. (i) If a GST inclusive price is charged or varied under 9.5 A Tax Invoice shall be provided by the Agreement, Supplier to the supplier must provide Recipient prior to the recipient due date for payment of the supply a valid tax invoice or adjustment note at or before the time of payment or variationsupply. (j) 9.6 If and to the extent that an adjustment event arises in respect of a taxable supply made by a supplier under or in connection with this Agreement: i. if the AgreementSuppliers corrected GST amount is less than the previously attributed GST amount, the amount of GST paid by Recipient shall refund the recipient will be adjusted accordingly by a further payment by the recipient difference to the supplier or Recipient; and ii. if the supplier Suppliers corrected GST amount is greater than the previously attributed GST amount, the Recipient shall pay the difference to the recipient as Supplier; and iii. the case requiresSupplier shall issue an adjustment note to the Recipient. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.

Goods and Services Tax. ‌ (a) Terms Words or expressions used in this clause 9.11 which are defined in the A New Tax System (Plant Goods and Services Tax) Act 1999 (Cth) or, if not so defined, then which are defined in the Trade Practices Act 1974 (Cth), have the same meaning when used in this clause. (b) Unless otherwise expressly stated, all prices For the purposes of the Service Agreement where the expression GST inclusive is used in relation to an amount payable or other sums payable or consideration to be provided for a supply under the Service Agreement, the amount or consideration will not be increased on account of any GST payable on that supply. (c) Any consideration to be paid or provided for a supply made under or in connection with the Service Agreement, unless specifically described in the Service Agreement are exclusive as GST inclusive, does not include an amount on account of GST. (cd) If Despite any other provision in the Service Agreement, if a party (Supplier) makes a supply under or in connection with the Service Agreement on which GST is imposed (not being a supply the consideration for which is specifically described in this Agreement as GST inclusive): (1) the consideration payable on any or to be provided for that supply made under the AgreementService Agreement but for the application of this clause (GST exclusive consideration) is increased by, and the recipient of the supply (Recipient), must also pay to the supplier Supplier, an amount equal to the GST payable by the Supplier on the that supply.; and (d2) Subject to subclause (e), the recipient must pay the amount referred by which the GST exclusive consideration is increased must be paid to in subclause (c) in addition to and the Supplier by the Recipient without set off, deduction or requirement for demand, at the same time as payment for the taxable supply GST exclusive consideration is required payable or to be made under the Agreementprovided. (e) The supplier must deliver If a payment to a party under the Service Agreement is a reimbursement or indemnification, calculated by reference to a loss, cost or expense incurred by that party, then the payment will be reduced by the amount of any input tax invoice or an adjustment note credit to the recipient before the supplier which that party is entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice for that loss, cost or an adjustment note, as appropriateexpense. (f) If the Agreement requires a party rate of GST is increased above 10 (ten) percent then the parties must agree to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, adjust the amount required CPI to be reimbursed reflect the real change in the CPI that would have been calculated by the first party will be CPI but for the sum of: (g) increase in the amount rate of the reimbursable expense net of input tax credits (if any) GST. If GGT and the User are unable to which agree on an appropriate adjustment to the other party CPI within 90 days, either GGT or the representative member of any GST group of which that party is a member is entitled in respect of User may refer the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied matter for resolution under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.clause 22;

Goods and Services Tax. 14.1 GST payable by Purchaser: GST in respect of the supply of the Assets made by the Vendor under this Agreement will be payable by the Purchaser to the Vendor, in addition to any other amount payable under this Agreement as follows: (a) Terms defined in A New on the GST Date the Purchaser will pay to the Vendor GST on the Purchase Price as adjusted under clause 6.3 as appropriate, and the Vendor will issue a Tax System (Plant and Services Tax) Act 1999 (Cth) have Invoice for the same meaning when used in this clause.supply of the Assets to the Purchaser on Completion or if the GST Date is before Completion then two Business Days before the GST Date; (b) Unless otherwise expressly statedon Completion, all prices the Purchaser will pay to the Vendor, or other sums the Vendor will pay to the Purchaser (as appropriate) GST on the amount specified for payment in the Estimate Apportionment Statement to the extent it relates to the Assets. If the GST Date is the date of Completion then this amount will adjust any amount payable under clause 14.1(a) and the Tax Invoice issued under clause 14.1(a) will be adjusted to reflect this. If the GST Date is before Completion then the Vendor will issue a Debit Note or consideration to be provided under Credit Note as appropriate in respect of the Agreement are exclusive of GST.Estimated Apportionment Statement; (c) If GST is payable on any supply made under the Agreement, the recipient must pay to the supplier an amount equal to the GST payable on the supply. (d) Subject to subclause (e), the recipient must pay the amount referred to in subclause (c) in addition to and at the same time as any payment for is due under clause 5.4, the taxable supply is required to be made under the Agreement. (e) The supplier must deliver a tax invoice or an adjustment note Purchaser will pay to the recipient before Vendor, or the supplier is entitled Vendor will pay to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment notePurchaser, as appropriate., GST on the amount so due to the extent it relates to the Assets and the Vendor will issue a Debit Note or Credit Note, as appropriate, in respect of that amount; (fd) If at the Agreement requires a party same time as any payment is due as described in clause 4.9 the Purchaser will pay to reimburse any other party for any expensethe Vendor, loss or outgoing (reimbursable expense) incurred by another partythe Vendor will pay to the Purchaser, the amount required to be reimbursed by the first party will be the sum of: (g) as appropriate, GST on the amount of that payment to the reimbursable expense net of input tax credits (if any) extent it relates to which the other party Assets and the Vendor will issue a Debit Note or the representative member of any GST group of which that party is a member is entitled Credit Note, as appropriate, in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GSTamount. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.

Goods and Services Tax. (a) Terms defined in A New Tax System (Plant and Services Tax) Act 1999 (Cth) have the same meaning when used in this clause. (b) Unless otherwise expressly stated, all prices or other sums payable or consideration to be provided under the Agreement are exclusive of Liability for GST. (c) If GST is payable imposed on any supply made under the Agreementpursuant to this Contract, the recipient must pay amount payable for the supply is to be increased by the supplier an amount equal to the GST payable on the supply. (d) of that GST. Subject to subclause (e)clause 17.2, the recipient Party seeking payment must pay the amount referred to in subclause (c) in addition to and at the same time as payment for the taxable supply is required to be made under the Agreement. (e) The supplier must deliver provide a tax invoice or an adjustment note to in the form required by the GST Law. (Recipient created tax invoices) Where the Principal is the recipient before of a taxable supply under this Contract the supplier is entitled Principal may issue recipient created tax invoices or recipient created adjustment notes in respect of these supplies in accordance with the GST Law and direct the Contractor not to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a issue tax invoice invoices or an adjustment note, as appropriate. (f) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled notes in respect of the reimbursable expensesame supplies. (General) The Contractor must: perform its obligations under the Contract and ensure that its Personnel perform their part of those obligations safely and in a manner that will prevent pollution, contamination or damage to property; and and take all measures necessary to protect people and property in the performance of its obligations under the Contract. (hRectification of damage) if The Contractor must promptly rectify: any damage to any property which is caused by the reimbursement Contractor; any damage to any property, which occurs whilst the Contractor is subject responsible for its care (whether or not due to GST, an amount equal any act or omission of the Contractor). The Contractor shall be entitled to claim the cost which it reasonably and necessarily incurs in making good any such damage to the extent that GST. the damage was caused by the negligent act or omission or Wilful Misconduct of the Principal or the Principal’s Personnel caused or contributed to the damage and/or the Principal failed to act reasonably to mitigate the damage. (iUrgent action) If urgent action is necessary to protect persons, property or the environment and the Contractor has not taken that action, the Principal may take such action itself or have it undertaken by others without prior notice to the Contractor. The cost incurred by the Principal in doing so shall be a GST inclusive price is charged debt due and owing by the Contractor to the Principal and may be deducted from any payments otherwise owing to the Contractor, or varied if such moneys are insufficient, from any security held under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variationContract. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.

Goods and Services Tax. 22.1 This clause applies if the Lessor is or may become liable to pay GST in relation to any Supply under the Lease (a) Terms defined in A New Tax System (Plant and Services Tax) Act 1999 (Cth) have the same meaning when used in this clausea “Taxable Supply”). (b) 22.2 Unless otherwise expressly stated, all prices or other sums payable any amount, payment or consideration referred to be provided under in the Agreement are Lease is exclusive of GST. 22.3 In addition to any other amounts payable by the Lessee to the Lessor under the Lease (c) If the “GST is payable Exclusive Consideration”), the Lessee must pay GST on any supply made under the Agreement, the recipient must pay Taxable Supply to the supplier Lessor of an amount equal to the GST payable on Exclusive Consideration multiplied by the supplyGST Rate within twenty one (21) days from the issue of an Invoice by the Lessor to the Lessee. (d) Subject to subclause (e)22.4 GST will be payable by the Lessee, the recipient must pay the amount referred to in subclause (c) in addition to and without deduction or set-off of any other amount, at the same time as the GST Exclusive Consideration under this Lease is payable. In all other respects GST will be payable by the Lessee to the Lessor on the same basis as the GST Exclusive Consideration is payable by the Lessee under the Lease. 22.5 The Lessor will issue an Invoice or Invoices to the Lessee in respect of any Taxable Supplybefore the due date of payment for of any amount on account of GST.. 22.6 If the taxable supply Lessee defaults in the payment on the due date of any amount payable pursuant to clauses 22.1 and 22.3 then, without prejudice to any other remedies of the Lessor, the Lessee must pay to the Lessor upon demand an amount equal to the amount of any penalties, damages or interest or additional GST that is required payable by the Lessor 22.7 As between the Lessor and the Lessee, the Lessor is not be obliged to be pay any GST on or to take any other steps to minimise the liability in respect of GST until the corresponding payment is received from the Lessee. 22.8 If GST payable in relation to a Taxable Supply made under the Agreement. (e) The supplier must deliver Lease varies from the additional amount paid by the Lessee under clause 22.3 then the Lessor will provide a tax invoice corresponding refund or an adjustment note to the recipient before the supplier is credit to, or will be entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (f) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) receive the amount of the reimbursable expense net variation from the Lessee. Where the Lessor has paid the amounts of input tax credits (if any) the variation to which the other party Commissioner of Taxation, whether or not as part of a larger sum, no amount will be paid to the representative member of any GST group of which that party is a member Lessee under this clause unless the Lessor is entitled in respect to a refund or credit of such amount from the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GSTCommissioner of Taxation. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.

Goods and Services Tax. (a) Terms defined (Application of Clause): This Clause applies as if the GST Law imposed GST, and was able to impose GST, in the circumstances prescribed in the GST Law, on property of any kind belonging to a State (as that expression is used in section 114 of the Commonwealth of Australia Constitution Xxx 0000. (b) (Construction): In this Clause 13: (i) GST Law has the same meaning given to that expression in the A New Tax System (Plant Goods and Services Tax) Act 1999 Xxx 0000 (Cth); (ii) words and expressions which are not defined in this agreement but which have a defined meaning in GST Law have the same meaning when used as in this clausethe GST Law; and (iii) references to GST payable and input tax credit entitlement include GST payable by, and the input tax credit entitlement of, the representative member for a GST group of which the entity is a member. (bc) (Nominated entity): The State confirms that the entity nominated to be responsible for the administration of the State’s GST reporting obligations (Nominated Entity) is registered for GST as at the date of this agreement. The parties acknowledge that the Nominated Entity will be responsible for administering the obligations in accordance with this Clause 13 on behalf of the State. (d) (Additional amount): Unless otherwise expressly stated, all prices or other sums payable or consideration to be provided under the Agreement in accordance with this agreement are exclusive of GST. (ce) (Payment of GST): (i) If GST is payable on any supply made by a party (Supplier) under the Agreementor in connection with this agreement, the recipient must will pay to the supplier Supplier an amount equal to the GST payable on the supply. (dii) Subject to subclause (e), the The recipient must will pay the amount referred to in subclause (cClause 13(e)(i) in addition to to, and at the same time as payment that, the consideration for the taxable supply is required to be made under the Agreementprovided in accordance with this agreement. (ef) (Tax invoices): (i) The supplier Supplier must deliver a tax invoice or an adjustment note to the recipient before the supplier Supplier is entitled to payment of an amount under subclause Clause 13(e). (c). ii) The recipient can withhold payment of the any amount payable in accordance with this Clause 13 until the supplier Supplier provides a tax invoice or an adjustment note, as appropriate. (fg) (Adjustment event): If an adjustment event arises in connection with a taxable supply made by a Supplier in accordance with this agreement, the Agreement requires amount payable by the recipient in accordance with this Clause 13 will be recalculated to reflect the adjustment event and a payment will be made by the recipient to the Supplier or by the Supplier to the recipient, as the case requires. (h) (Reimbursements): Where a party is required, in accordance with this agreement, to pay or reimburse any other party for any expense, loss an expense or outgoing (reimbursable expense) incurred by of another party, the amount required to be paid or reimbursed by the first party will be the sum of: (gi) the amount of the reimbursable expense net of or outgoing less any input tax credits (if any) in respect of the expense or outgoing to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expenseentitled; and (hii) if the payment or reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.

Goods and Services Tax. (a) Terms Words defined in A New Tax System (Plant and Services Tax) Act 1999 (Cth) the GST Law have the same meaning when used in this clause. (b) Unless otherwise expressly statedclauses about GST, all prices or other sums payable or consideration to be provided under the Agreement are exclusive of GST. (c) unless it is clear that a different meaning is intended. If GST is payable or will be imposed on any a supply made under or in connection with this Contract, to the Agreement, extent that the consideration otherwise provided for that supply under this Contract is not stated to include an amount in respect of GST on the supply: the consideration otherwise provided for that supply is increased by the amount of that GST; and the recipient must pay to make payment of the supplier an amount equal to the GST payable on the supply. (d) Subject to subclause (e), the recipient must pay the amount referred to in subclause (c) in addition to and increase at the same time as payment for the taxable supply consideration is required provided subject to be made under the Agreement. (e) The supplier must deliver receipt of a tax invoice. RTA will issue a tax invoice for each taxable supply it makes to the Service Provider without request. RTA will issue to the Service Provider a recipient created tax invoice (RCTI) for each taxable supply (other than an excluded supply) made by the Service Provider to RTA under or in connection with the Contract and will issue an adjustment note to the recipient before the supplier is entitled to payment of an amount under subclause (c)for any adjustment event. The recipient can withhold payment of the amount until the supplier provides parties may agree in writing from time to time which supplies are excluded supplies. The Service Provider must not issue a tax invoice in respect of any supply it makes to RTA other than for an excluded supply. The Service Provider must give RTA a tax invoice for an excluded supply at or before the time the Service Provider invoices RTA for that supply. Each party must immediately notify the other party if it ceases to be registered for GST or it ceases to comply with any of the requirements relating to the creation of RCTIs. Each party acknowledges and warrants that at the time of entering into the Contract, it is registered for GST. RTA will not issue a document that will otherwise be an adjustment noteRCTI, as appropriate. (f) on or after the date when the Service Provider or the Australian Taxation Office notifies RTA that either the RTA or the Service Provider does not comply with any of the requirements of any taxation ruling issued by a taxation authority relating to the creation of RCTIs. If the Agreement Contract requires a party to pay for, reimburse any other party for or contribute to any expense, loss or outgoing ("reimbursable expense") suffered or incurred by another the other party, the amount required to be paid, reimbursed or contributed by the first party will must be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party (or the its representative member of any GST group of which that party is a member number) is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient . The Service Provider will be adjusted accordingly by a further payment by the recipient taken to the supplier or the supplier be entitled to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim full input tax credits unless the Service Provider satisfies RTA otherwise. If the Service Provider does not quote its ABN in respect its tender or on its Payment Claims or invoices, or the Service Provider does not otherwise advise RTA of premiums paid for relevant insurances under its ABN relating to the Agreement as soon as practicable after service, RTA may withhold tax from payments in accordance with the date of the AgreementA New Tax System (Pay As You Go) Act 1999.

Goods and Services Tax. 10.1 Unless specifically described in this Deed as ‘GST inclusive’, any sum payable (aor amount included in the calculation of a sum payable), or consideration to be provided, under or in accordance with this Deed does not include any amount on account of GST. 10.2 Where any supply to be made by one party (Supplier) Terms to another party (Recipient) under or in accordance with this Deed is subject to GST (other than a supply the consideration for which is specifically described in this Deed as GST inclusive): 10.2.1 the consideration payable or to be provided for that supply but for the application of this Clause 10 (GST Exclusive Consideration) shall be increased by, and the Recipient shall pay to the Supplier, an amount equal to the GST payable by the Supplier in respect of that supply; and 10.2.2 the Recipient must pay that additional amount at the same time and in the same manner as the GST Exclusive Consideration payable or to be provided for that supply. 10.3 If any payment to be made to a party under or in accordance with this Deed is a reimbursement or indemnification of an expense or other liability incurred or to be incurred by that party, then the amount of the payment must be reduced by the amount of any input tax credit to which that party is entitled for that expense or other liability, such reduction to be effected before any increase in accordance with clause 10.2. 10.4 The Recipient need not make any payment for a taxable supply made by the Supplier under or in accordance with this Deed until the Supplier has given the Recipient a tax invoice in respect of that taxable supply. 10.5 If an adjustment event has occurred in respect of a taxable supply made under or in accordance with this Deed, any party that becomes aware of the occurrence of that adjustment event must notify each other party to that taxable supply as soon as practicable, and all of those parties agree to take whatever steps are necessary (including to issue an adjustment note), and to make whatever adjustments are required, to ensure that any GST or additional GST on that taxable supply, or any refund of GST (or part thereof), is paid no later than 28 days after the Supplier first becomes aware that the adjustment event has occurred. 10.6 A word or expression used in this Clause 10 which is defined in the A New Tax System (Plant Goods and Services Tax) Act 1999 (Cth) have has the same meaning when used in this clauseclause 10. (b) Unless otherwise expressly stated, all prices or other sums payable or consideration to be provided under the Agreement are exclusive of GST. (c) If GST is payable on any supply made under the Agreement, the recipient must pay to the supplier an amount equal to the GST payable on the supply. (d) Subject to subclause (e), the recipient must pay the amount referred to in subclause (c) in addition to and at the same time as payment for the taxable supply is required to be made under the Agreement. (e) The supplier must deliver a tax invoice or an adjustment note to the recipient before the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (f) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.

Goods and Services Tax. (a) Terms defined In this clause, expressions set out in A New Tax System (Plant and Services Tax) Act 1999 (Cth) have italics bear the same meaning when used as those expressions in this clause. (b) the GST Act. EGHS and the Contractor are registered for the purpose of receiving and supplying taxable supplies under the GST Act. Unless otherwise expressly stated, all prices or other sums an amount payable or consideration by EGHS under this Agreement in respect of a supply by the Contractor that is a taxable supply, represents the GST inclusive value of the supply and EGHS is not required to be provided under the Agreement are exclusive of GST. (c) If GST is payable on any supply made under the Agreement, the recipient must pay to the supplier an Contractor any additional amount equal to for the GST payable on the supply. (d) Subject to subclause (e), the recipient must pay the amount referred to in subclause (c) in addition to and at the same time as payment for the taxable supply is required to be made under the Agreement. (e) The supplier must deliver a tax invoice or an adjustment note to the recipient before the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (f) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If supply. The Contractor must give EGHS a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of submitting an invoice for payment under clause 1.6. The GST amount payable under clause 1.11 is payable on receipt of a tax invoice, unless the invoice is disputed under clause 1.8. Clauses 1.9 to 1.13 have no application where the Goods/Services are input taxed or variation. (j) If an adjustment event arises GST‑free. 4Contractor’s Principal Officer The Contractor must appoint a Principal Officer and the Goods/Services must be supplied or carried out by the Contractor under the direction of the Contractor’s Principal Officer and no other person, unless EGHS consents otherwise in writing. The Contractor’s Principal Officer will: represent the Contractor and be available at all reasonable times for consultation with EGHS or the Supervising Officer in connection with any matter arising under this Agreement; and be deemed to be the agent of the Contractor in respect of a taxable supply any decision made or information given or received by a supplier the Contractor concerning any matter arising under the this Agreement, with full authority to bind the amount of GST paid by the recipient Contractor. 5EGHS’s Supervising Officer EGHS will be adjusted accordingly by nominate a further payment by the recipient person to the supplier or the supplier to the recipient act as the case requires. Supervising Officer to supervise performance of this Agreement (kas set out in Item 6 of Schedule 1) and retain the Supervising Officer for the duration of this Agreement. The Company must provide notice Supervising Officer will: represent EGHS and be available at all reasonable times for consultation with the Contractor’s Principal Officer in connection with any matter arising under this Agreement; and be deemed to Select be the agent of its entitlement (or not) to claim input tax credits EGHS in respect of premiums paid for relevant insurances under any decision made except in relation to any alteration to the Agreement as soon as practicable after Specifications or purported authorisation of any payment (both of which decisions may only be taken by the date of the Agreement.Chief Executive Officer in writing). 6Confidentiality

Goods and Services Tax. (a) Terms The Provider warrants that it is registered under the GST Law. If the Housing Agency requests written evidence of registration the Provider will promptly produce evidence satisfactory to the Housing Agency. (b) The Provider will provide to the Housing Agency on request all documents and information that will permit the Housing Agency to claim an input tax credit or similar benefit. This term is in addition to any other obligation of the Provider under the GST Law. (c) Any reference in this clause to a term defined or used in the A New Tax System (Plant Goods and Services Tax) Act 1999 (Cth) have is, unless the same meaning when context indicates otherwise, a reference to that term as defined or used in that Act. (d) Unless expressly included, the consideration for any supply made under or in connection with this Community Housing Assistance Agreement does not include an amount on account of GST in respect of the supply (GST Exclusive Consideration) except as provided under this clause. (be) Unless otherwise expressly statedAny amount referred to in this Community Housing Assistance Agreement which is relevant in determining a payment to be made by one of the parties to the other is, all prices unless indicated otherwise, a reference to that amount expressed on a GST exclusive basis. (f) To the extent that GST is payable in respect of any supply made by a party (Supplier) under or other sums payable or in connection with this Community Housing Assistance Agreement, the consideration to be provided under the this Community Housing Assistance Agreement are exclusive of for that supply (unless it is expressly stated to include GST. (c) If GST is payable on any supply made under the Agreement, the recipient must pay to the supplier increased by an amount equal to the GST payable on Exclusive Consideration (or its GST exclusive market value if applicable) multiplied by the rate at which GST is imposed in respect of the supply. (dg) Subject to subclause (e), the The recipient must pay the additional amount referred payable under clause 7.1(d) to in subclause (c) in addition to and the Supplier at the same time as payment for the taxable supply GST Exclusive Consideration is otherwise required to be made under the Agreementprovided. (eh) The supplier must deliver a tax invoice or Whenever an adjustment note event occurs in relation to any taxable supply made under or in connection with this Community Housing Assistance Agreement the Supplier must determine the net GST in relation to the recipient before supply (taking into account any adjustment) and if the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of net GST differs from the amount until the supplier provides a tax invoice or an adjustment notepreviously paid under clause 7.l(d), as appropriate. (f) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) difference must be paid by, refunded to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient credited to the supplier or the supplier to the recipient recipient, as the case requiresapplicable. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.

Goods and Services Tax. (a) Terms defined in A New Tax System (Plant 20.1 Delivered Prices and Services Tax) Act 1999 (Cth) have the same meaning when used any other consideration for supplies specified in this Agreement do not, subject to the operation of this clause, include any amount in respect of GST unless provided otherwise. (b) Unless otherwise expressly stated, all prices or other sums payable or consideration to 20.2 The GST may be provided imposed on the Delivered Price for Timber delivered under the Agreement are exclusive of GSTthis Agreement. (c) 20.3 If GST is payable or will be imposed on any a supply made under the this Agreement, the recipient must pay to the supplier an amount equal to the GST payable on the supplymay: 20. (d) Subject to subclause (e), 3.1 increase the recipient must pay the amount referred to in subclause (c) in addition to and at the same time as payment consideration otherwise provided for the taxable that supply is required to be made under the Agreement. (e) The supplier must deliver a tax invoice or an adjustment note to the recipient before the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (f) If the this Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of that GST; or 20. 3.2 otherwise recover from the reimbursable expense net recipient the amount of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the 20.4 The supplier must provide the recipient of the supply a valid tax ensure that any invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises issued under this agreement in respect of a taxable supply made by is a supplier Tax Invoice or Adjustment Note as appropriate or, if no invoice is to be otherwise issued under the this Agreement, the amount must issue a Tax Invoice or Adjustment Note as appropriate within 7 days of GST paid being imposed on a taxable supply made under this Agreement. Notwithstanding any other provision of this Agreement the payment of any amount by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under a taxable supply is subject to the Agreement as soon as practicable after the date issuing of the Agreementrelevant Tax Invoice or Adjustment Note to the recipient. 20.5 Costs required to be reimbursed or indemnified under this Agreement must exclude any amount in respect of GST included in the costs for which an entitlement arises to claim an input tax credit provided that the reimbursement or indemnification does not amount to consideration for a taxable supply. 20.6 If the consideration for a supply under this Agreement is calculated by reference to the consideration or value of other supplies, in performing that calculation, the consideration or value for those other supplies excludes any amount in respect of GST payable on those supplies. 20.7 In the calculation of Delivered Prices by reference to movements in any index, such as the Consumer Price Index: 20. 7.1 any increase in the index attributable to the introduction or increase in the rate of GST published by the Commonwealth Statistician or similar government body is to be excluded from the index for the purposes of adjusting the consideration; 20. 7.2 if the Commonwealth Statistician or similar government body does not publish the increase in the index attributable to the introduction or increase in the rate of GST, Timbermans Group or the Company may request the president for the time being of the Institute of Chartered Accountants in Australia or an officer of another Australian professional association agreed by Timbermans Group and the Company to appoint a person to decide the increase in the index attributable to the introduction or increase in the rate of GST for the purposes of this clause; 20. 7.3 the person appointed will act as an expert and not an arbitrator; 20. 7.4 the expert's decision is final and binding on the parties; and 20. 7.5 Timbermans Group and the Company must each pay one half of the expert's fee (including expenses) in relation to the decision. 20.8 In this clause: 20. 8.1 Adjustment Note includes any document or record treated by the Commissioner of Taxation as an adjustment note or as enabling the claiming of an input tax credit for which an entitlement otherwise arises; 20. 8.2 GST includes any replacement or subsequent similar tax; 20.8.3 GST Act means A New Tax System (Goods and Services Tax) Xxx 0000 (Cth); 20.

Goods and Services Tax. (a) Terms 22.1 Words or expressions used in this clause 22.1 which are defined in the A New Tax System (Plant Goods and Services Tax) Act 1999 (Cth) (GST Act) have the same meaning when used in this clause. (a) Recipient means the party acquiring the relevant supply. (b) Provider means the party providing the relevant supply. 22.2 Unless otherwise expressly stated, all prices the consideration for any supply made under or other sums payable or consideration to be provided under the in connection with this Agreement are exclusive does not include an amount on account of GST. (c) 22.3 If the Provider makes a supply under or in connection with this Agreement on which GST is imposed, in whole or in part (not being a supply the consideration for which is specifically described in this Agreement as inclusive of GST) then: (a) the consideration payable on any or to be provided for that supply made under thisAgreement but for the Agreementapplication of this clause (GST exclusive consideration) is increased by, and the recipient Recipient of the supply must also pay to the supplier Provider, an amount equal to the GST payable on the supply.supply (GST Amount); and (db) Subject the GST Amount must be paid to subclause (e)the Supplier by the Provider without set off, the recipient must pay the amount referred to in subclause (c) in addition to and deduction or requirement for demand, at the same time as payment for the taxable supply GST exclusive consideration is required payable or to be made under provided, subject to the Agreement. (e) The supplier must deliver Provider giving the Recipient a tax invoice or an adjustment note to the recipient before the supplier is entitled to payment in respect of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriatethat taxable supply. (f) 22.4 If the Agreement requires a payment to a party under this Agreement is a reimbursement or indemnification, calculated by reference to reimburse any other party for any expensea loss, loss cost or outgoing (reimbursable expense) expense incurred by another that party, then the amount required to be reimbursed by the first party payment will be the sum of: (g) reduced by the amount of the reimbursable expense net of any input tax credits (if any) credit to which the other party that party, or the representative member of any a GST group of which that party is a member member, is entitled in respect of the reimbursable for that loss, cost or expense; and. (ha) if If a payment is calculated by reference to, or as a specified percentage of, another amount or revenue stream, that payment shall be calculated by reference to, or as a specified percentage of, the reimbursement is subject to GST, an amount equal to that or revenue stream exclusive of GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) 22.5 If an adjustment event arises in respect of a taxable supply made by a supplier under the or in connection with this Agreement, then: (a) the Provider must issue an adjustment note to the Recipient within 7 days of the adjustment event occurring or otherwise as soon as it becomes aware of the adjustment event, outlining the revised amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits payable in respect of premiums paid for relevant insurances under that supply (Corrected GST Amount); (b) if the Agreement as soon as practicable after Corrected GST Amount is less than the date previously attributed GST Amount, the Provider shall refund the difference to the Recipient within 15 days of the Agreementadjustment note being issued by the Provider; and (c) if the Corrected GST Amount is greater than the previously attributed GST Amount, the Recipient shall pay the difference to the Provider within 15 days of the adjustment note being issued by the Provider.

Goods and Services Tax. 16.1 In this Clause: (a1) Terms a word or expression defined in the A New Tax System (Plant Goods and Services Tax) Act 1999 Xxx 0000 (CthGST Act) have and not otherwise defined in this Agreement has the same meaning when used given to it in this clause.that Act; (b2) Unless otherwise expressly stated, all prices or other sums payable or consideration any reference to be provided under the Agreement are exclusive of GST. (c) If GST is payable on any supply made under the Agreement, the recipient must pay to the supplier an amount equal to the GST payable on the supply. (d) Subject to subclause (e), the recipient must pay the amount referred to in subclause (c) in addition to and at the same time as payment for the taxable supply is required to be made under the Agreement. (e) The supplier must deliver a tax invoice or an adjustment note to the recipient before the supplier is entitled to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice or an adjustment note, as appropriate. (f) If the Agreement requires by a party to reimburse includes any other party for any expense, loss or outgoing (reimbursable expense) incurred corresponding GST payable by another party, the amount required to be reimbursed by the first party will be the sum of: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled in respect member, and any reference to a party's entitlement to an input tax credit includes any entitlement to an input tax credit of the reimbursable expenserepresentative member of any GST group of which that party is a member; and (h3) if the reimbursement GST Law treats part of a supply as a separate supply for the purpose of determining whether GST is subject to GST, an amount equal to payable on that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient part of the supply or for the purpose of determining the tax period to which that part of the supply is attributable, such part of the supply is to be treated as a valid tax invoice or adjustment note at or before the time of payment or variationseparate supply. 16.2 When any consideration (jwhether expressed in money or otherwise) If an adjustment event arises becomes due in respect of a taxable supply made by the Contractor, the Contractor will provide GCPHN with a supplier Tax Invoice for the supply to which the payment relates and any other documentation required under the GST Law. 16.3 If GST is applicable to a supply made under this Agreement, then, to the extent that the consideration for that supply is not already stated to include an amount in respect of GST, the Contractor may increase the consideration by the applicable amount of GST and GCPHN must pay that increased amount. 16.4 Where any out-of-pocket expenses incurred by the Contractor are to be reimbursed by GCPHN under this Agreement, the reimbursable amount will be determined as follows: (1) first, any amount that the Contractor is entitled to claim as an Input Tax Credit shall be deducted from the cost to the Contractor of the expense item to arrive at an “actual cost”; and (2) second, the actual cost shall be increased by the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient applicable to the supplier or supply of the supplier expense item to the recipient as the case requiresGCPHN. (k) The Company must provide notice 16.5 Each party agrees to Select of its entitlement (do all things, including providing Tax Invoices and other documentation, that may be necessary or not) desirable to enable or assist the other party to claim input tax credits any Input Tax Credit, adjustment or refund in relation to any amount of GST paid or payable in respect of premiums paid any supply made under or in connection with this Agreement but the supplier need not provide a Tax Invoice for relevant insurances a supply until the supplier has received payment for the supply. 16.6 If the GST on a taxable supply is varied pursuant to any change in legislation, the consideration payable under the this Agreement as soon as practicable after the date must be increased or decreased to reflect that variation of the AgreementGST.

Goods and Services Tax. GST means the goods and services tax as imposed by the GST Law together with any related interest, penalties, fines or other charge; GST Amount means any Payment (or the relevant part of that Payment) multiplied by the appropriate rate of GST (currently 10%); Input Tax Credit has the meaning given to that term by the GST Law; Payment means any amount payable under or in connection with this Agreement including any amount payable by way of indemnity, reimbursement or otherwise (other than a GST Amount) and includes the provision of any non-monetary consideration. Tax Invoice has the meaning given to that term by the GST Law. Taxable Supply has the meaning given to that term by the GST Law. 14.1 The parties agree that: (a) Terms defined in A New Tax System (Plant and Services Tax) Act 1999 (Cth) all Payments have the same meaning when used in this clause.been calculated with regard to GST; (b) Unless otherwise expressly stated, all prices or other sums payable or consideration to be provided each party will comply with its obligations under the Agreement are exclusive Trade Practices Xxx 0000 when calculating the amount of GST.any Payment and the amount of any relevant Payments will be adjusted accordingly; (c) If GST if the whole or any part of any Payment is payable on any supply made under the Agreementconsideration for a Taxable Supply, the recipient payer must pay to the supplier payee an additional amount equal to the GST payable on the supply.Amount, either concurrently with that Payment or as otherwise agreed in writing; (d) Subject any reference to subclause (e), a cost or expense in this Agreement excludes any amount in respect of GST forming part of the recipient must pay relevant cost or expense when incurred by the amount referred to in subclause (c) in addition to and at the same time as payment relevant party for the taxable supply is required to be made under the Agreement.which that party can claim an Input Tax Credit; and (e) The supplier must deliver a tax invoice or an adjustment note the payee will provide to the recipient before the supplier is entitled payer a Tax Invoice. Item 1 The Supplier: AUTO INDEPENDENCE Pty Ltd T/A AUTO XTION (ACN: 612067964) Item 2 Member: Not limited to payment of an amount under subclause (c). The recipient can withhold payment of the amount until the supplier provides a tax invoice any Business or an adjustment note, as appropriate. (f) If the Agreement requires a party to reimburse any other party for any expense, loss or outgoing (reimbursable expense) incurred by another party, the amount required to be reimbursed by the first party will be the sum ofIndividual Item 3 Commencement Date: (g) the amount of the reimbursable expense net of input tax credits (if any) to which the other party or the representative member of any GST group of which that party is a member is entitled in respect of the reimbursable expense; and (h) if the reimbursement is subject to GST, an amount equal to that GST. (i) If a GST inclusive price is charged or varied under the Agreement, the supplier must provide the recipient of the supply a valid tax invoice or adjustment note at or before the time of payment or variation. (j) If an adjustment event arises in respect of a taxable supply made by a supplier under the Agreement, the amount of GST paid by the recipient will be adjusted accordingly by a further payment by the recipient to the supplier or the supplier to the recipient as the case requires. (k) The Company must provide notice to Select of its entitlement (or not) to claim input tax credits in respect of premiums paid for relevant insurances under the Agreement as soon as practicable after the date of the Agreement.