Common use of Taxes, duties and government charges Clause in Contracts

Taxes, duties and government charges. Subject to this clause, all taxes, duties and government charges imposed or levied in Australia or overseas in connection with this Agreement must be borne by the Organisation. The provisions of this clause in respect of GST apply if the Organisation is registered or is required to be registered for GST. AusAID is registered in accordance with the GST Act and will notify the Organisation of any change in AusAID’s GST registration status. The Grants paid by AusAID under this Agreement include GST for supplies provided by the Organisation to AusAID in accordance with this Agreement and which are Taxable Supplies within the meaning of the GST Act. The Organisation must give AusAID a tax invoice in accordance with the GST Act in relation to any Taxable Supply by the Organisation to AusAID in connection with this Agreement prior to payment of the Grant by AusAID. The Grants payable by AusAID to the Organisation under this Agreement must not include any amount which represents GST paid by the Organisation on the Organisation’s own inputs and for which an input tax credit is available to the Organisation. If a payment to satisfy a claim or a right to claim under or in connection with this Agreement (for example, a claim for damages for breach of the Agreement) gives rise to a liability to pay GST, the payer must also pay the amount of that GST (except any GST for which the payee is entitled to an input tax credit). If a Party has a claim under or in connection with this Agreement for a cost on which that Party must pay GST, the claim is for the cost plus all GST on that cost (except any GST for which that Party is entitled to an input tax credit). Any refund under clause 18.5 (c) must be inclusive of GST and must be accompanied by an Adjustment Note under the GST Act relating to Taxable Supplies for which the Organisation previously issued to AusAID a tax invoice. The Organisation should be aware that, generally: funding received by the Organisation is included in the Organisation’s assessable income if it is received in relation to the carrying on of a business, unless the Organisation is specifically exempt from income tax; any capital gain on disposal of an Asset is included in the Organisation’s assessable income, unless the Organisation is specifically exempt from income tax; and the Organisation may be required, in respect to an employee, to pay fringe benefits tax and make superannuation contributions to a complying superannuation fund or pay the superannuation guarantee charge to the Australian Taxation Office.

Taxes, duties and government charges. Subject to this clauseclause 5, all taxes, duties and government charges imposed or levied in Australia or overseas in connection with this Agreement Contract must be borne paid by the OrganisationContractor. The provisions of this clause 5 in respect of GST apply if where the Organisation Contractor is registered registered, or is required to be registered registered, for GST. AusAID is registered in accordance with The Goods and/or Services and other supplies made by the GST Act and will notify the Organisation of any change in AusAID’s GST registration status. The Grants paid by AusAID Contractor under this Agreement include GST for supplies provided by the Organisation to AusAID in accordance with this Agreement and which Contract are Taxable Supplies 'taxable supplies' within the meaning of the GST ActLaw. The Organisation must give AusAID a tax invoice in accordance with the GST Act in relation to any Taxable Supply amounts payable by the Organisation to AusAID in connection with this Agreement prior to payment of the Grant by AusAID. The Grants payable by AusAID Agency to the Organisation Contractor, as determined under this Agreement clause 3, are stated inclusive of GST but must not include any amount which represents GST paid by the Organisation on the Organisation’s own inputs and Contractor for which the Contractor may claim an input tax credit is available credit. If and to the Organisationextent that, for any reason, the Goods and/or Services and other supplies made by the Contractor under this Contract are not 'taxable supplies' within the meaning of the GST Law or are not subject to GST in full for whatever reason, the GST inclusive Fees and any other amounts payable to the Contractor: will be reduced by 1/11th; and if those GST inclusive Fees or amounts have already been paid, the GST component must be immediately refunded by the Contractor to the Agency without demand. If a payment to satisfy a claim or a right to claim under or in connection with this Agreement (for example, a claim for damages for breach of the Agreement) Contract gives rise to a liability to pay GST, the payer must also pay and indemnify the payee against the amount of that GST (except any GST for which the payee is entitled to an input tax credit)GST. If a Party has a claim under or in connection with this Agreement Contract for a cost on which that Party must pay GST, the claim is for the cost plus all GST on that cost (except any GST for which that Party is entitled to an input tax credit). Any refund under The Contractor will be presumed to be entitled to a full input tax credit for the purpose of this clause 18.5 (c) must be inclusive 5.7 unless it can demonstrate to the Agency's reasonable satisfaction why this is not the case. If there is a change in the rate of GST and must be accompanied by an Adjustment Note under applying to a 'taxable supply' within the meaning of the GST Act relating to Taxable Supplies Law made under this Contract, from the point at which that change takes effect the consideration for which that supply will be adjusted by increasing or decreasing the Organisation previously issued to AusAID a tax invoice. The Organisation should be aware that, generally: funding consideration so that the consideration received by the Organisation supplier after accounting for GST payable by it on the supply after the change in rate (GST exclusive consideration) equals the GST exclusive consideration that would have been received by the supplier prior to the change in rate. If a payment to be made under this Contract is included calculated by reference to or as a percentage of another amount, that payment will be calculated by reference to or as a percentage of that amount excluding any GST component, unless expressly stated to the contrary. All references to amounts or revenues in formulas will be treated as a reference to GST exclusive amounts and revenues, unless expressly stated to the Organisationcontrary. If the Contractor does not provide the Agency with documentation containing the Contractor’s assessable income valid ABN (or sufficient evidence of an exemption from the requirement to hold an ABN) prior to any payment being due under this Contract, the Agency may make such withholding from any such payment as required by applicable tax legislation at the time of the payment (including GST or any similar tax). The Contractor must: not subcontract the provision or performance of any part of the Goods and/or Services without the prior approval in writing of the Agency; and ensure that the subcontractors, if it is received any, specified in Item A will perform work in relation to the carrying on of Goods and/or Services in accordance with this Contract and are approved by the Agency to do so. The Agency may impose any terms and conditions it considers appropriate when giving its approval under clause 7.1(a). Where a businesssubcontractor specified in Item A or approved by the Agency under clause 7.1(a) is unable to perform the work, unless the Organisation is specifically exempt from income tax; any capital gain on disposal of an Asset is included in Contractor must notify the Organisation’s assessable income, unless the Organisation is specifically exempt from income tax; and the Organisation may be required, in respect to an employee, to pay fringe benefits tax and make superannuation contributions to a complying superannuation fund or pay the superannuation guarantee charge to the Australian Taxation OfficeAgency immediately.

Taxes, duties and government charges. 10.1 Subject to this clause, all taxes, duties and government charges imposed or levied in Australia or overseas in connection with this Agreement must be borne by the Organisation. . 10.2 The provisions of this clause in respect of GST apply if the Organisation is registered or is required to be registered for GST. AusAID . 10.3 DFAT is registered in accordance with the GST Act and will notify the Organisation of any change in AusAIDDFAT’s GST registration status. . 10.4 The Grants paid by AusAID DFAT under this Agreement include GST for supplies provided by the Organisation to AusAID DFAT in accordance with this Agreement and which are Taxable Supplies within the meaning of the GST Act. . 10.5 The Organisation must give AusAID DFAT a tax invoice in accordance with the GST Act in relation to any Taxable Supply by the Organisation to AusAID DFAT in connection with this Agreement prior to payment of the Grant by AusAID. DFAT. 10.6 The Grants payable by AusAID DFAT to the Organisation under this Agreement must not include any amount which represents GST paid by the Organisation on the Organisation’s own inputs and for which an input tax credit is available to the Organisation. . 10.7 If a payment to satisfy a claim or a right to claim under or in connection with this Agreement (for example, a claim for damages for breach of the Agreement) gives rise to a liability to pay GST, the payer must also pay the amount of that GST (except any GST for which the payee is entitled to an input tax credit). . 10.8 If a Party has a claim under or in connection with this Agreement for a cost on which that Party must pay GST, the claim is for the cost plus all GST on that cost (except any GST for which that Party is entitled to an input tax credit). . 10.9 Any refund under clause 18.5 (c) must be inclusive of GST and must be accompanied by an Adjustment Note under the GST Act relating to Taxable Supplies for which the Organisation previously issued to AusAID DFAT a tax invoice. . 10.10 The Organisation should be aware that, generally: : (a) funding received by the Organisation is included in the Organisation’s assessable income if it is received in relation to the carrying on of a business, unless the Organisation is specifically exempt from income tax; ; (b) any capital gain on disposal of an Asset is included in the Organisation’s assessable income, unless the Organisation is specifically exempt from income tax; and and (c) the Organisation may be required, in respect to an employee, to pay fringe benefits tax and make superannuation contributions to a complying superannuation fund or pay the superannuation guarantee charge to the Australian Taxation Office.

Taxes, duties and government charges. 5.1 Subject to this clauseclause 5, all taxes, duties and government charges imposed or levied in Australia or overseas in connection with this Agreement Contract must be borne paid by the Organisation. Contractor. 5.2 The provisions of this clause 5 in respect of GST apply if where the Organisation Contractor is registered registered, or is required to be registered registered, for GST. AusAID is registered in accordance with . 5.3 The Services and other supplies made by the GST Act and will notify the Organisation of any change in AusAID’s GST registration status. The Grants paid by AusAID Contractor under this Agreement include GST for supplies provided by the Organisation to AusAID in accordance with this Agreement and which Contract are Taxable Supplies ‘taxable supplies’ within the meaning of the GST Act. Law. 5.4 The Organisation must give AusAID a tax invoice in accordance with the GST Act in relation to any Taxable Supply amounts payable by the Organisation to AusAID in connection with this Agreement prior to payment of the Grant by AusAID. The Grants payable by AusAID Agency to the Organisation Contractor, as determined under this Agreement clause 3, are stated inclusive of GST but must not include any amount which represents GST paid by the Organisation on the Organisation’s own inputs and Contractor for which the Contractor may claim an input tax credit is available credit. 5.5 If and to the Organisation. extent that, for any reason, the Services and other supplies made by the Contractor under this Contract are not ‘taxable supplies’ within the meaning of the GST Law or are not subject to GST in full for whatever reason, the GST inclusive Fees and any other amounts payable to the Contractor: will be reduced by 1/11th; and if those GST inclusive Fees or amounts have already been paid, the GST component must be immediately refunded by the Contractor to the Agency without demand. 5.6 If a payment to satisfy a claim or a right to claim under or in connection with this Agreement (for example, a claim for damages for breach of the Agreement) Contract gives rise to a liability to pay GST, the payer must also pay and indemnify the payee against the amount of that GST (except any GST for which the payee is entitled to an input tax credit). GST. 5.7 If a Party has a claim under or in connection with this Agreement Contract for a cost on which that Party must pay GST, the claim is for the cost plus all GST on that cost (except any GST for which that Party is entitled to an input tax credit). Any refund under The Contractor will be presumed to be entitled to a full input tax credit for the purpose of this clause 18.5 (c) must be inclusive 5.7 unless it can demonstrate to the Agency's reasonable satisfaction why this is not the case. 5.8 If there is a change in the rate of GST and must be accompanied by an Adjustment Note under applying to a 'taxable supply' within the meaning of the GST Act relating to Taxable Supplies Law made under this Contract, from the point at which that change takes effect the consideration for which that supply will be adjusted by increasing or decreasing the Organisation previously issued to AusAID a tax invoice. The Organisation should be aware that, generally: funding consideration so that the consideration received by the Organisation is included supplier after accounting for GST payable by it on the supply after the change in rate (GST exclusive consideration) equals the Organisation’s assessable income if it is GST exclusive consideration that would have been received in relation by the supplier prior to the carrying on change in rate. 5.9 If a payment to be made under this Contract is calculated by reference to or as a percentage of another amount, that payment will be calculated by reference to or as a businesspercentage of that amount excluding any GST component, unless expressly stated to the Organisation is specifically exempt from income tax; any capital gain on disposal contrary. All references to amounts or revenues in formulas will be treated as a reference to GST exclusive amounts and revenues, unless expressly stated to the contrary. 5.10 If the Contractor does not provide the Agency with documentation containing the Contractor’s valid ABN (or sufficient evidence of an Asset is included in exemption from the Organisation’s assessable incomerequirement to hold an ABN) prior to any payment being due under this Contract, unless the Organisation is specifically exempt Agency may make such withholding from income any such payment as required by applicable tax legislation at the time of the payment (including GST or any similar tax; and the Organisation may be required, in respect to an employee, to pay fringe benefits tax and make superannuation contributions to a complying superannuation fund or pay the superannuation guarantee charge to the Australian Taxation Office).