Value Added Tax (VAT / GST) Policy

Horizon Retailers Pty Ltd operates in strict compliance with Australian taxation legislation, specifically the A New Tax System (Goods and Services Tax) Act 1999 (Cth), associated GST regulations, and public rulings issued by the Australian Taxation Office (ATO).

In international commerce and digital search inquiries, value-added indirect consumption tax is frequently termed Value Added Tax (VAT). Within Australia, this statutory charge is designated as the Goods and Services Tax (GST). Throughout this policy, all references to VAT, GST, or consumption tax refer to the mandatory 10% statutory levy enacted under Australian federal law.

All supplies of shipping containers, modification fabrication works, hire leases, and freight logistics are provided by Horizon Retailers Pty Ltd as a registered GST-collecting corporate entity.

Public Verification: Commercial accounts teams, procurement managers, and corporate auditors can verify Horizon Retailers Pty Ltd's active GST registration at any time through the Australian Government's official registry at abr.business.gov.au by searching ABN 43 692 121 421.

Unless an explicit statutory exemption applies (such as certified international exports under Division 38 of the GST Act), all commercial goods and services provided by Horizon Retailers Pty Ltd are classified as Taxable Supplies and are subject to the standard 10% GST/VAT rate:

• Shipping Container Units: Sale of 10ft, 20ft, and 40ft containers across all grades (New Single Trip, Cargo Worthy, Wind & Water Tight, and As-Is).
• Workshop Fabrication & Engineering: Installation of personal access (PA) doors, double glass sliders, EPS insulation paneling, whirlybirds, structural openings, and electrical fit-outs.
• Freight, Transport & Demurrage: Tilt-tray transport, side-loader deliveries, hiab crane lifts, and driver waiting time / demurrage fees.
• Accessories & Site Security Hardware: Factory lockboxes, high-security container padlocks, ramps, and corner casting twist-locks.
• Container Rental & Hire: Recurring monthly rental fees, mobilization transport, and de-hire charges.

Horizon Retailers upholds strict pricing transparency in accordance with Section 48 of Schedule 2 of the Competition and Consumer Act 2010 (Australian Consumer Law) and ATO retail display guidelines:

• Retail Consumer Pricing (B2C): When pricing is displayed publicly on our website or marketing collateral for general consumers, prices are displayed as GST-Inclusive. If an ex-GST price is shown, the full inclusive price is prominently stated with equal or greater prominence.
• Commercial Quotations & Tenders (B2B): Formal quotes issued to Australian businesses, primary producers, civil contractors, and government departments clearly itemize:
  1. Subtotal (Ex-GST);
  2. GST Payable (calculated at exactly 10.00%); and
  3. Total Contract Sum (Inclusive of GST).

In accordance with Goods and Services Tax Ruling GSTR 2013/1, every transaction completed through Horizon Retailers Pty Ltd results in the prompt issuance of a legally compliant Tax Invoice. For commercial sales exceeding $1,000 AUD, our invoices strictly contain all mandatory statutory details:

• The explicit document title "TAX INVOICE" prominently displayed;
• The seller's registered corporate identity: Horizon Retailers Pty Ltd;
• Our registered Australian Business Number: ABN 43 692 121 421;
• The physical operational address: 1 Uralla Rd, Port Macquarie NSW 2444;
• The buyer’s legal entity name, trading name, and ABN (for commercial clients claiming input tax credits);
• Date of invoice issuance and unique sequential invoice number;
• Detailed description of goods (including container serial numbers, size, grade, and modifications);
• The exact amount of GST payable, itemized separately on the invoice.

If you are an Australian registered entity (sole trader, partnership, proprietary company, or trust) registered for GST and purchasing a container for carrying on your enterprise, you are generally entitled to claim back 100% of the GST paid to Horizon Retailers Pty Ltd as an Input Tax Credit (ITC).

Disclaimer: Horizon Retailers Pty Ltd provides this information as general statutory guidance. Clients should consult their registered BAS agent, CPA, or chartered accountant regarding their specific enterprise tax reporting.

Under ATO capital allowance provisions, shipping containers purchased for business purposes—such as tools lockup on construction sites, farm equipment storage, chemical sheds, or modular site workshops—are typically classified as depreciating capital assets or eligible business equipment:

• Small Business Simplified Depreciation: Eligible Australian businesses with an aggregated annual turnover below the statutory threshold can frequently claim an immediate deduction under the Instant Asset Write-Off or accelerated depreciation schemes for containers purchased and ready for use within the financial year.
• Primary Producers & Agricultural Operators: Containers deployed on rural properties for fodder storage, grain holding, or shearing shed gear may qualify for specialized primary production capital asset deductions under Division 40 of the Income Tax Assessment Act 1997 (ITAA 1997).

For clients choosing to hire rather than purchase shipping containers, the following taxation treatment applies under Australian law:

• Operational Expense (OpEx): Monthly container rental charges are classified as operating expenses rather than capital expenditures, allowing many businesses to deduct the full rental cost in the income year it is incurred.
• Monthly Recurring Tax Invoices: Horizon Retailers issues a separate monthly tax invoice for every billing cycle, clearly segregating the 10% GST component for ongoing input tax credit claims.
• Mobilization & De-Hire Freight: Delivery transport and collection freight associated with hire contracts are standard taxable supplies subject to 10% GST.

When Horizon Retailers undertakes workshop modifications—including fabricating personal access doors, framing windows, installing EPS insulation paneling, or fitting electrical distribution boards at our Port Macquarie depot—the entire composite supply is treated as a Taxable Supply:

Under ATO GST rulings regarding composite supplies, physical materials (Corten steel, structural box sections, insulation panels) and skilled trade fabrication labour are integrated into a single taxable supply subject to standard 10% GST. Quotes and invoices clearly display the unified taxable total and GST breakdown.

Under Section 38-185 of the A New Tax System (Goods and Services Tax) Act 1999, shipping containers purchased for genuine export outside the indirect tax zone of Australia may qualify as GST-Free (0% Tax / Zero-Rated) supplies, subject to strict documentary proof:

If export documentation is not provided within the statutory 60-day window, Horizon Retailers Pty Ltd is legally required to remit 10% GST to the Australian Taxation Office, and an amended tax invoice reflecting the 10% GST charge will be issued to the purchaser.

In the event of a valid pre-dispatch order cancellation, approved return, or price renegotiation handled under our Refund and Returns Policy, Horizon Retailers Pty Ltd issues a formal Adjustment Note in accordance with Section 29-20 of the GST Act:

• Tax Adjustment Integrity: The Adjustment Note specifies the difference between the original taxable supply and the adjusted amount, clearly stating the GST variance.
• Commercial Reconciliation: Both Horizon Retailers and the buyer must reflect the adjustment note on their respective Business Activity Statements (BAS) for that reporting period.

In response to online imposter scams and fraudulent classified ads circulating in the Australian container sector, Horizon Retailers Pty Ltd enforces strict verification protocols to protect our commercial and private buyers:

• Legitimate Invoicing Domain: Authentic tax invoices are issued solely from our authorized corporate domain: sales@horizonretailersptyltd.com.au.
• ABN & Bank Account Matching: All payments must be remitted exclusively to the Australian bank account designated under the legal name HORIZON RETAILERS PTY LTD. We do not accept personal accounts, overseas remittance portals, or cryptocurrency.
• Verbal Confirmation Hotline: If you receive any banking update or notice requesting altered transfer details, immediately verify the invoice by calling our Port Macquarie operations desk on 0480806427 or 0489981397.

For vendor onboarding questionnaires, Statement of Accounts, electronic tax invoice re-issuance, or corporate procurement queries, please contact our financial administration desk: