Apply the Australian delta without rebuilding the global method
Start with the market-neutral workflow in Service Pricing and Quoting: From Capacity to Scope. The Australian companion begins only where GST display or local employment assumptions change the scenario.
| Input | Verified starting point | What it does not decide |
|---|---|---|
| GST on a fully taxable supply | 10%; GST is 1/11 of a GST-inclusive taxable price | Registration, mixed supplies, GST-free or input-taxed treatment |
| Super guarantee planning rate | 12% editable start | Eligibility and ordinary-time-earnings treatment |
| Annual leave | 4 weeks for the scoped non-shiftworker NES starting point | Award, agreement, shiftworker and individual entitlement differences |
| Ordinary weekly hours | 38 hours for the scoped award-and-agreement-free full-time start | Award hours, overtime, part-time patterns or a legal classification |
Example: show GST after the commercial quote
Assume a GST-registered business is making a fully taxable supply and has already built a ten-hour project quote at an entered rate of A$120 per hour, excluding GST.
Customer total = (hours × entered rate) × (1 + GST rate)
- hours
- entered delivery hours (hours) — user scenario
- entered rate
- commercial rate before GST (A$ per hour) — user scenario
- GST rate
- rate for the assumed fully taxable supply (percentage) — ATO dependency
| Line | Amount |
|---|---|
| Commercial price excluding GST | A$1,200 |
| GST at 10% | A$120 |
| Customer total including GST | A$1,320 |
Review before the quote is issued
Australian review record
- Confirm whether the supply is taxable and whether the business is registered or required to register for GST. (not complete)
- Keep rate economics excluding GST and show the selected customer-facing GST basis separately. (not complete)
- Record whether labour is owner time, employee time or subcontracted work before using employment-cost assumptions. (not complete)
- Check the applicable award, agreement, leave position and ordinary-time-earnings treatment where relevant. (not complete)
- Save the DataHub versions and the date the quote assumptions were reviewed. (not complete)
Australian service-pricing questions
- Should GST collected be treated as service revenue?
- Not in the retained-economics scenario for a fully taxable supply. Keep the excluding-GST price separate and show GST as customer-facing tax presentation. Actual accounting and tax treatment depends on the business facts.
- Does the planner determine an award rate or employee entitlement?
- No. The verified super, leave and ordinary-hours figures are scoped editable starts. Award coverage, classification, overtime, leave and ordinary-time earnings must be checked separately.
Australian sources checked
- Margin101 DataHub: ATO GST rate — Margin101
- Margin101 DataHub: super guarantee rate — Margin101
- Margin101 DataHub: annual leave planning weeks — Margin101
- Margin101 DataHub: award-free ordinary weekly hours — Margin101
- ATO GSTR 2001/8, paragraph 114 — Australian Taxation Office: Primary ruling context for GST-inclusive price presentation; no rate is inferred from this paragraph.
- ATO: super guarantee rate — Australian Taxation Office: Primary rate source; the exact versioned rate is consumed through the Margin101 DataHub dependency.
- Annual leave — Fair Work Ombudsman: Primary employment-condition context for non-billable time assumptions, not a universal utilisation rate.
- Award- and agreement-free conditions — Fair Work Ombudsman: Primary employment-condition context; award coverage must be checked for the actual worker.