Document ID: chunk:federal_register_of_legislation:C2025C00189:clause:2_48:p2
Version: federal_register_of_legislation:C2025C00189
Segment Type: clause
Provision Reference: sch 2 cl 48 (pt 2/3)
Character Range: 2490747–2493348

is at least as prominent as the most prominent of the parts of the consideration for the supply.
 (6) Subsection (5) does not apply in relation to services to be supplied under a contract if:
 (a) the contract provides for the supply of the services for the term of the contract; and
 (b) the contract provides for periodic payments for the services to be made during the term of the contract; and
 (c) if the contract also provides for the supply of goods—the goods are directly related to the supply of the services.
 (7) The single price is the minimum quantifiable consideration for the supply of the goods or services at the time of the representation, including each of the following amounts (if any) that is quantifiable at that time:
 (a) a charge of any description payable to the person making the representation by another person unless:
 (i) the charge is payable at the option of the other person; and
 (ii) at or before the time of the representation, the other person has either deselected the charge or not expressly requested that the charge be applied;
 (b) the amount which reflects any tax, duty, fee, levy or charge imposed on the person making the representation in relation to the supply;
 (c) any amount paid or payable by the person making the representation in relation to the supply with respect to any tax, duty, fee, levy or charge if:
 (i) the amount is paid or payable under an agreement or arrangement made under a law of the Commonwealth, a State or a Territory; and
 (ii) the tax, duty, fee, levy or charge would have otherwise been payable by another person in relation to the supply.
Example 1: An airline advertises a flight for sale. Persons have the option of paying for a carbon offset. If the carbon offset is preselected on the airline's online booking system, the single price for the flight must include the carbon offset charge. This is because the person has not, at or before the time of the representation, deselected the charge on the online booking site. If the person deselects the optional carbon offset charge later in the online booking process, the single price does not need to include the carbon offset charge after the charge is deselected because of the exception provided by paragraphs (a)(i) and (ii).
Example 2: The GST may be an example of an amount covered by paragraph (b).
Example 3: The passenger movement charge imposed under the Passenger Movement Charge Act 1978 may be an example of an amount covered by paragraph (c). Under an arrangement under section 10 of the Passenger Movement Charge Collection Act 1978, airlines may pay an