forms part of the international transport of the frames as the services occur at, or prior to, the place of consignment; and
is made to a non-resident who is not in Australia when the supply of its services are made.
If Ossie Freight Forwarder engages a subcontractor to transport the frames to the Horsham address, the subcontractor will make a taxable supply to Ossie Freight Forwarder.
The value of the taxable importation of the goods should include all the charges made by Global Transporters to the vendor to transport the goods from the port of origin to Horsham.
This example would equally apply (with the appropriate changes) if the goods were shipped as air freight under similar terms and circumstances.