14.c. Is the price of vehicles sold at auction to business purchasers GST-inclusive?
For source of ATO view, refer to general principles and paragraph 38 of GSTR 2000/37External Link - Goods and services tax: agency relationships and the application of the law.
If the vendor is a registered entity it is required to charge GST. The auctioneer has to state whether the vendor is a registered or unregistered entity and also state whether the bid is GST-inclusive or exclusive. Auctioneers will have to decide on how it will operate in practice.