JV Auto Shop Sales Tax & GST Policy

Goods and Services Tax is a broad-based Australian tax that generally applies at a rate of 10% to most taxable goods, services and other items sold or consumed in Australia.

A business registered or required to be registered for GST generally includes GST in the price of its taxable sales, reports that GST to the Australian Taxation Office and may claim eligible GST credits for business purchases.

GST is administered federally. Australia does not generally impose a separate retail sales tax for each State or Territory in the same way that some overseas jurisdictions impose state sales taxes.

While JV Autoshop remains unregistered for GST:

• GST is not separately added to product prices.
• GST is not separately added to standard shipping or quoted freight fees.
• JV Auto Shop does not collect GST on behalf of the Australian Taxation Office.
• Customer documents are not described as GST tax invoices.
• No GST amount is shown as included in the sale price.
• Customers should not treat an ordinary JV Auto Shop receipt as evidence that GST was paid.

JV Auto Shop will provide an invoice, order confirmation, receipt or other transaction record containing information reasonably relevant to the purchase.

Depending on the transaction, the document may include:

• JV Auto Shop or JV Autoshop as the business name.
• The registered entity and Australian Business Number.
• The issue date and order or invoice number.
• The customer’s name and billing information.
• A description of the automotive products.
• Product prices and quantities.
• Shipping, freight or other disclosed charges.
• The total amount paid or payable.
• The payment status and payment method.

While JV Autoshop is not registered for GST, the document will not state that it is a “tax invoice” for GST purposes and will not show a GST component.

Prices displayed to consumers are stated in Australian dollars unless clearly indicated otherwise.

The customer will be shown the total price payable before completing the purchase. Depending on the order, the total may include:

• Product prices.
• The AUD AUD149 standard shipping fee where applicable.
• An approved heavy or oversized freight quote.
• Other unavoidable fees or charges clearly disclosed before payment.

JV Auto Shop will not advertise one price to a consumer and then add an undisclosed GST amount or mandatory government charge at checkout.

The standard shipping fee and any separately quoted freight are currently charged without a separate GST component because JV Autoshop is not presently GST registered.

Freight companies, couriers or other suppliers used by JV Auto Shop may charge GST to JV Auto Shop on their own services. This does not mean that JV Auto Shop has charged the customer GST or that the customer can claim a GST credit from the JV Auto Shop invoice.

The customer’s shipping or freight charge will be the amount disclosed and accepted before payment.

Where a refund is approved, the refund will be calculated using the amount actually paid for the applicable product and any refundable charges.

Because GST is not currently charged by JV Auto Shop, an approved refund will not contain a separate GST adjustment.

Reasonable non-refundable freight or return costs may be deducted only where permitted by the applicable Returns Policy and Australian Consumer Law.

No deduction will be made from a statutory remedy merely by describing an amount as tax, processing or administration fees.

Under current Australian taxation rules, a business generally must register for GST when its current or projected GST turnover reaches the applicable registration threshold.

For most Australian businesses, the general registration threshold is presently AUD AUD75,000 in GST turnover. Special rules and different thresholds may apply to certain entities and activities.

JV Autoshop is responsible for monitoring its GST turnover and registration obligations and will update its pricing, invoices, accounting systems and this policy if its GST status changes.

If JV Autoshop becomes registered for GST:

• GST may apply to taxable sales from the registration effective date.
• Consumer-facing prices will be displayed as GST-inclusive where required by law.
• The checkout and order confirmation will show the total payable amount.
• Eligible customers may request a compliant tax invoice for taxable sales.
• Refunds and adjustments will reflect any GST component where applicable.
• This Sales Tax and GST Policy will be updated.

GST will not be applied retrospectively to a completed sale unless required by law or needed to correct a genuine transaction error.

JV Auto Shop primarily supplies products within Australia. International delivery is available only where expressly agreed in writing.

International customers may be responsible for foreign import duties, value-added tax, customs charges, brokerage fees or other destination-country costs.

These foreign charges are imposed by third parties or government authorities and are not Australian GST collected by JV Auto Shop.

Any international customer should obtain independent advice about the taxes and import requirements of the destination country before ordering.

JV Auto Shop takes reasonable steps to maintain accurate product prices, freight costs and invoice information.

Where a genuine pricing, calculation or tax-status error is identified before order acceptance, we may contact the customer with the correct total and request confirmation before proceeding.

If the customer does not accept the corrected amount, the affected order may be cancelled and any payment received will be refunded.

A pricing-error clause will not be used to avoid an order merely because the business later decides that the agreed price was commercially disadvantageous.

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

JV Auto Shop will not use tax terminology to conceal a mandatory fee, misrepresent a price or remove a customer’s right to a refund, replacement, repair or other statutory remedy.

Where this policy conflicts with a non-excludable legal right, the legal right prevails.

JV Auto Shop can answer questions about its own invoice, price and current GST registration status. However, it does not provide accounting or taxation advice to customers.

Business customers should obtain advice from a registered tax agent, accountant or the Australian Taxation Office before claiming a deduction, business expense or GST input-tax credit.