You have completed a valuation report for the purpose of determining the market rent for a client who owns a commercial strata unit. Your client and their tenant have agreed to a lease rental of $8,000 per month plus a contractual right to recover the cost of outgoings such as water rates, strata levies, council rates and water usage charges and land tax.

The state authorities have not charged GST on the invoices sent to your client for the rates, land tax and other applicable charges. Your client sends their tenant a tax invoice for recovery of these outgoings.

a) Should your client charge GST on this invoice? Why or why not?