At Storage Depot, we believe in transparent pricing. This Sales Tax Policy explains how the Goods and Services Tax (GST) applies to the sale and delivery of shipping containers in Australia. It reflects current Australian Taxation Office (ATO) requirements and is designed to help you understand what you pay, what you can claim, and your obligations as a buyer.
GST of 10% applies to all container sales and most domestic services — unless a specific exemption or concession applies (e.g., international export or the low-value import threshold).
1. What is GST?
GST (Goods and Services Tax) is a broad-based tax of 10% on most goods, services, and other items sold or consumed in Australia. For shipping containers, GST applies to the sale price, delivery fees, and any related services such as modification or storage performed within Australia.
We are registered for GST with the ATO and include GST in the price of all taxable supplies. A valid tax invoice will be provided with every purchase.
2. GST on Container Sales
New & used containers: Standard 10% GST applies to all containers sold for delivery or collection within Australia. The displayed price includes GST unless marked “GST-free”.
Modifications & accessories: Any customisation we perform (cutting, painting, fit-out) is subject to 10% GST as part of the total supply.
Delivery & handling: Domestic freight, crane hire, and site inspection fees all attract GST. International freight from overseas is usually GST-free, but once the service touches Australian soil, GST applies.
3. When GST Doesn’t Apply
There are a few circumstances where GST is not charged on your container purchase:
Export sales: Containers sold to customers outside Australia for export may be GST-free, provided we obtain and hold evidence of export (e.g., shipping documents, customs clearance).
Low-value import threshold: If you are importing a container and the total customs value is AUD $1,000 or less, the importation may be treated differently for GST — but this applies to the import event, not to our domestic sale.
Second-hand goods from non-registered entities: If we sell a container on consignment for a private individual who is not registered for GST, the sale may not include GST. We will clearly label such listings “GST-free (no GST included)”.
Important for business buyers: If you have an ABN and are registered for GST, you may be able to claim back the GST you pay on your container purchase as an input tax credit on your Business Activity Statement (BAS). We recommend consulting your tax advisor.
4. Importing Containers — GST & Customs
If you are buying a container that we import on your behalf (or you arrange your own import), the following charges may apply at the border:
Charge
Rate / amount
Basis
GST on importation
10%
(Customs value + freight + insurance + duty) × 10%
Customs duty (general)
0% – 5%
On the customs value; may be 0% under the China–Australia Free Trade Agreement with a valid certificate of origin
Import processing charge
AUD $40–$192
Applies to consignments valued over AUD $1,000; amount depends on value and lodgement method
If we quote you a landed price inclusive of GST, we will pay the import GST on your behalf. You can check the ATO website or ask us for a split invoice to support your input tax credit claim.
5. GST Registration Threshold
Under Australian law, businesses with an annual GST turnover of $75,000 or more must register for GST. Storage Depot exceeds this threshold and is fully registered. If you are reselling containers or using them for commercial purposes, you may be required to register as well.
6. Your Tax Invoice
Every purchase includes a valid tax invoice containing:
Our ABN (and ACN, where applicable)
The date of issue
Your name and ABN (if supplied)
A description of the container, the quantity, and the price
The GST amount shown separately, or the statement “Total price includes GST”
7. How to Claim Your GST Back (Business Buyers)
If you are registered for GST, you can usually claim the GST you paid on your container purchase as an input tax credit in your next BAS. To do so:
Ensure the supplier (us) provides a valid tax invoice with all required details.
Record the purchase in your accounting system.
Lodge your BAS (monthly or quarterly), reporting the credit in the “GST on purchases” section.
Common expenses where GST can typically be claimed include the container purchase, delivery, modification labour, and storage fees.
8. DDP Shipments & Freight Services
For customers using our DDP (Delivered Duty Paid) service, we handle all customs and GST. The tax invoice will clearly show:
GST on the container itself (10%)
GST on domestic freight and handling (10%)
The international freight component (usually GST-free)
Keep this invoice to claim input credits. Smaller line items such as fumigation or devanning (container unpacking) also include GST that can be claimed where you are registered.
9. Record Keeping & ATO Audits
The ATO requires businesses to retain transaction records for five years. We recommend you store all tax invoices, customs entries, and proof of export (where applicable). Inaccurate GST claims can lead to ATO penalties, so accurate record keeping protects you.
10. Policy Updates
Australian GST rates and rules may change. This policy will be updated accordingly, with the “last updated” date shown below. We encourage you to review it periodically or consult the ATO website for official information.
11. Questions? Contact Us
Email: info@storagedepotptyltd.com
Website: storagedepotptyltd.com
At a Glance: GST on Containers
Scenario
GST payable?
Notes
Standard container sale (delivered in Australia)
Yes — 10% GST
Included in our price
Export sale (delivered to port for overseas)
No — GST-free
Proof of export required
Container modification service
Yes — 10% GST
Itemised on invoice
Import of container by us on your behalf
Yes — 10% import GST
May be claimed as an input tax credit
Storage / warehouse fees (domestic)
Yes — 10% GST
If the facility is within Australia
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Policy last updated: August 2026 • STORAGE DEPOT PTY LTD
