5.1

Subject to this clause, all taxes, duties and government charges ('Taxes') imposed or levied in Australia or overseas in connection with this Agreement must be paid by the Participant, or as the Participant might arrange.

5.2

Without limiting clause 5.1, the Participant must pay Goods and Services Tax ('GST') on the goods, services and other supplies made under this Agreement ('the supplies') to the extent that they are taxable supplies within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ('the GST Act').

5.3

In relation to any GST payable under clause 5.2, the Participant must issue the Commonwealth with a tax invoice in accordance with the GST Act.

5.4

The Participant warrants it is registered in accordance with the GST Act and agrees to remain registered during the Agreement Period.