Levies Notice
This policy sets out the terms under which Industrial Tool & Machinery Sales Pty Ltd (trading as ITM Tools) applies a Fuel Levy to invoices. It forms part of our standard Terms of Sale and applies to all customers and distributors purchasing from ITM Tools unless a separate written agreement states otherwise.
At a Glance
Levy: 3% Fuel Levy
Applied to: Total invoice value including freight, excluding GST
GST: Applied on top of the levy at the prevailing rate
Effective from: Monday 18th May 2026
Reviewed: Weekly — rate may be reduced or removed without notice
1. PURPOSE OF THE FUEL LEVY
The Fuel Levy exists solely to recover a portion of the freight surcharges and fuel-related cost increases imposed on ITM Tools by our freight carriers. It is not a margin enhancement or a price increase on goods. The levy is structured to be transparent, separately identified on every invoice, and adjusted in line with carrier costs.
2. EFFECTIVE DATE
The Fuel Levy applies to all invoices dated Monday 18th May 2026 or later, regardless of the original order date. Orders placed prior to this date but invoiced on or after 18th May 2026 will be subject to the levy.
3. HOW THE LEVY IS CALCULATED
The Fuel Levy is calculated as 3% of the total invoice value including any freight charges, but excluding GST. GST is then applied to the levy at the prevailing rate, in the same manner as other taxable supplies.
Worked Example
| Goods subtotal | $1,000.00 |
| Freight | $50.00 |
| Subtotal (ex GST) | $1,050.00 |
| Fuel Levy (3% of $1,050.00) | $31.50 |
| GST (10% of $1,081.50) | $108.15 |
| Invoice Total | $1,189.65 |
4. SCOPE - WHAT THE LEVY APPLIES TO
The Fuel Levy applies to all standard invoices issued by ITM Tools, including but not limited to:
- Stock orders dispatched via ITM-arranged freight
- Special-order and indent items dispatched via ITM-arranged freight
- Backorders, partial shipments, and split deliveries (levy applied per invoice issued)
- Quoted or contracted prices, unless the quote or contract explicitly states "fuel levy inclusive" or specifically excludes the levy in writing
5. EXCLUSIONS
The Fuel Levy does not apply to:
- Customer-arranged freight — where the customer collects goods from one of our warehouses (Stapylton QLD, Epping VIC, or Forrestdale WA), or arranges their own courier or transport at their cost
- Customer carrier accounts — where freight is booked against the customer's own carrier account and ITM Tools incurs no freight cost
- Credit notes and returns — the original levy is reversed proportionally on the credit (see Section 7)
Where freight terms for an order are unclear, the default position is that the order is dispatched via ITM-arranged freight and the levy will apply.
6. INVOICE PRESENTATION
The Fuel Levy will appear as a clearly identified separate line on every invoice (typically labelled "Fuel Levy 3%"). It will not be embedded within product pricing or freight charges. GST is shown on the invoice as a separate line in the standard manner.
7. CREDIT NOTES, RETURNS & ADJUSTMENTS
Where goods are returned or a credit note is issued against an original invoice that included a Fuel Levy, the levy will be reversed proportionally to the value of the goods credited. Where a credit relates to goods only and freight is non-refundable, the proportional levy is calculated on the credited goods value.
8. REVIEW & RATE ADJUSTMENTS
The Fuel Levy rate is reviewed weekly against the published fuel surcharges of our freight carriers. ITM Tools reserves the right to:
- Reduce the levy rate, or remove it entirely, where carrier fuel surcharges fall materially. Reductions and removals may take effect without prior notice.
- Increase the levy rate where carrier fuel surcharges rise further. Increases will be communicated to account contacts via email at least seven (7) days prior to taking effect, and this policy page will be updated to reflect the new rate.
The rate published on this page at the time an invoice is issued is the rate that applies to that invoice.
9. COMMUNICATION OF CHANGES
Material changes to this policy — including changes to the levy rate, scope, or exclusions — will be communicated by email to registered account contacts and reflected on this page. The "Last updated" date at the top of this page indicates when the policy was most recently revised.
10. RELATIONSHIP TO TERMS OF SALE
This Fuel Levy Policy forms part of ITM Tools' Terms of Sale. Where any inconsistency exists between this policy and a separate written agreement signed by both parties, the signed agreement prevails to the extent of that inconsistency. In all other cases, this policy applies.
Questions About This Policy?
If you have any questions about how the Fuel Levy applies to your account, or to discuss freight options including customer-arranged collection or your own carrier account, please contact our team:
Phone: 07 3287 1114
Email: sales@itmtools.com.au
Address: 11 Eastern Service Road, Stapylton QLD 4207