GST and Pricing Policy for Steel Box Containers PTY LTD

1. Purpose of This Policy

This GST and Pricing Policy replaces any website reference to a “Sales Tax Policy”. Australia does not impose a separate general retail sales tax in addition to GST for the products and services covered by this Policy.

The purpose of this Policy is to ensure customers can clearly understand:

• The currency used on the website and invoices.
• Whether GST is included in displayed prices.
• How the total payable amount is calculated.
• How the A$650 flat shipping fee is presented.
• When a tax invoice will be issued.
• How pricing errors, refunds and adjustments are handled.

2. Business and GST Information

Steel Box Containers PTY LTD supplies shipping containers, portable buildings, cabins, refrigerated units, modifications, delivery and related products and services throughout Australia.

3. Australian GST

Goods and Services Tax is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.

GST generally applies to taxable supplies made by Steel Box Containers PTY LTD, including:

• New and used shipping containers.
• Storage containers and portable buildings.
• Cabins, site offices and refrigerated containers.
• Container modifications and fabrication services.
• Accessories and related products.
• Shipping, transport and delivery services.
• Other taxable products or services shown on an invoice.

Where a transaction is GST-free, input-taxed or otherwise receives different treatment under Australian tax law, the applicable treatment will be shown on the quotation or tax invoice.

4. GST-Inclusive Consumer Prices

Prices advertised or displayed to consumers are stated in Australian dollars and include GST where GST applies. GST will not be added as an unexpected charge after a customer has accepted a GST-inclusive advertised price.

Before payment, the customer will be shown or provided with the minimum total amount payable for the confirmed order, including:

• The product price.
• GST included in the taxable price.
• The A$650 flat shipping fee.
• Agreed modification or fabrication charges.
• Any other unavoidable charge forming part of the order.

5. Business-to-Business Quotations

A quotation prepared for a business customer may show the GST components separately for accounting clarity. Where this occurs, the quotation will clearly identify:

• The GST-exclusive amount.
• The GST amount.
• The GST-inclusive total.
• The A$650 flat shipping fee and its GST treatment.
• Any agreed product or service line items.

The GST-inclusive total payable will be clearly displayed before the business customer accepts the quotation or makes payment.

6. A$650 Flat Shipping Fee

Steel Box Containers PTY LTD applies a flat shipping fee of A$650 including GST to standard shipping container deliveries arranged by the Company across Australia.

The shipping fee will be shown separately or included in the total price before payment. It will not be replaced by an undisclosed variable shipping charge after the order has been accepted.

Any separate service requested after the original order, such as a later relocation requested after delivery, must be documented and agreed as a new service before payment.

7. Quotations, Checkout and Final Price

A quotation, checkout page, invoice or written order confirmation will provide sufficient information for the customer to understand the transaction before payment.

The final order information may include:

• Product description, size, condition and quantity.
• GST-inclusive product price.
• A$650 flat shipping fee.
• Approved modification or service charges.
• GST amount where separately itemised.
• Total amount payable in Australian dollars.
• Payment method and payment reference.

8. Tax Invoices

As a GST-registered business, Steel Box Containers PTY LTD issues tax invoices for taxable sales where required by Australian tax law.

A compliant tax invoice may include:

• The words “Tax Invoice”.
• The seller’s identity and ABN.
• The date the invoice was issued.
• A description of the products or services supplied.
• The quantity and price of the items supplied.
• The GST-inclusive total or the GST amount.
• The customer’s identity or ABN where legally required.
• A unique invoice or order reference.

Where a customer is entitled to request a tax invoice, the Company will provide one within the timeframe required by Australian law.

9. Receipts and Payment Records

Customers may receive a tax invoice, receipt, payment confirmation or other transaction record appropriate to the sale.

Customers should retain quotations, tax invoices, bank-transfer or Osko records, delivery documents and refund confirmations for their records.

10. Pricing Errors

Steel Box Containers PTY LTD takes reasonable steps to ensure that website prices, quotations and invoices are accurate.

If an obvious typographical, technical or calculation error is identified before payment or order acceptance, the Company will correct the error and provide the accurate total before the customer decides whether to proceed.

If an error is identified after payment, the Company will contact the customer and provide a fair resolution consistent with Australian Consumer Law. The Company will not use a pricing error to impose an undisclosed amount after acceptance.

11. Discounts and Promotional Prices

A discount or promotional price will clearly identify any applicable conditions, validity period, eligible product or customer group.

Promotional prices displayed to consumers will include GST where applicable. A discount will not be described in a misleading way or calculated against a comparison price that was not genuinely offered.

12. Refunds, Credits and GST Adjustments

Approved refunds are processed in accordance with the Return and Refund Policy, the Terms and Conditions and Australian Consumer Law. Approved refunds will be processed within a maximum of 14 business days after approval and completion of any required verification.

Where a taxable sale is cancelled, refunded or adjusted, the Company may issue an adjustment note, credit note or updated tax document where required by Australian tax law.

A refund will normally include the GST component attributable to the refunded taxable amount. The treatment will be shown on the relevant refund or adjustment record.

13. Payment Methods and Tax Treatment

Steel Box Containers PTY LTD accepts payment by bank transfer and Osko. Credit card facilities are currently unavailable.

The payment method does not change the GST treatment of the products or services purchased. Customers must pay only the total shown on the authorised invoice or written payment instructions.

14. Customer Responsibilities

Customers should:

• Review the complete GST-inclusive total before payment.
• Confirm that the quotation matches the requested order.
• Use the correct invoice or order reference when paying.
• Retain the tax invoice and payment record.
• Provide accurate billing and business information.
• Seek independent tax advice regarding their own GST credits.

Steel Box Containers PTY LTD does not provide individual tax, accounting or financial advice to customers.

15. Record Keeping

Steel Box Containers PTY LTD maintains transaction, invoice and payment records in accordance with applicable Australian taxation, accounting and business record-keeping obligations.

Records may include quotations, tax invoices, payment confirmations, customer details, delivery documents, refunds, credits and adjustment records.

16. Australian Consumer Law

Nothing in this Policy excludes, restricts or modifies any consumer guarantee, right or remedy that cannot lawfully be excluded under the Australian Consumer Law.

Pricing must not be false, misleading or deceptive. Customers will be given clear information about the minimum total price before they commit to the purchase.

17. Changes to This Policy

This Policy may be updated to reflect changes to Australian tax law, GST registration, pricing practices, invoicing requirements, payment methods or business operations.

An updated Policy will apply prospectively from the revision date and will not be used to impose an undisclosed tax or charge on an order already accepted.