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In this instance the main contractor did not charge GST and the subcontractor did. The main contractor got a bit of a shock when the subbieâs invoice came with the agreed upon hourly rate but then added 10% for GST.I guess the lesson here is ânever assumeâ.n this instance the main contractor did not charge GST and the subcontractor did. The main contractor got a bit of a shock when the subbieâs invoice came with the agreed upon hourly rate but then added 10% for GST.
GST (Goods and Services Tax) is a broad-based form of taxation applied to the majority of goods and services sold in Australia. Applied at a rate of 10%, businesses need an Australian Business Number (ABN) to register for, and accept, GST payments.