You should contact your tax accountant for more details.
Many commercial landlords receive rate notices in their name and bill their tenants for the rates.
Under GST, the landlord will be required to add GST to the rate notice and collect the account and GST from the tenant. The tenant can use the GST paid to the landlord as an input credit. You could simplify the process by sending the rate noticeto the tenant so they pay it directly to the relevant government body. This will take one loop out of the cash cycle. Either way, the tenant will still pay the same amount for the rates.