The insertion of the letters 'GST' (without the word 'plus') in the relevant box in the particulars of sale of the LIV/REIV standard form contract of sale is sufficient to reverse the default position that the vendor bears liability for GST, where the contract as a whole — including the systematic completion of other boxes and the commercial context — supports that construction. Strict compliance with the requirement to insert 'plus GST' under general condition 13.1 is not necessary; substantial compliance manifesting an objective intention to shift GST liability is sufficient.
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