Regulation 77
Price to include tax
of Goods and Services Tax (General) Regulations 1993
Subregulation 1
Where any taxable person displays, advertises, publishes or quotes in any manner the price of any supply of goods or services the taxable person makes or intends to make, such price must include the tax that is chargeable on the supply under the Act unless the Comptroller approves otherwise under regulation 78.
Subregulation 2
Where a taxable person displays, advertises, publishes or quotes, in relation to any supply of goods or services the taxable person makes or intends to make, both of the following prices:
the price of the supply which includes the tax that is chargeable on the supply under the Act;
the price of the supply which excludes the tax that is chargeable on the supply under the Act,then the taxable person must, in the display, advertisement, publication or quote, give the price mentioned in sub‑paragraph (a) the same prominence as, or greater prominence than, the price mentioned in sub‑paragraph (b).
Subregulation 3
Paragraphs (1) and (2) do not apply to any display, advertisement, publication or quotation which is intended solely for the purpose of making the supply to a taxable person and which is in a form not ordinarily available for distribution to the public.