GST is payable at the rate of 10% of the tax exclusive price on the supply within Australia of goods, services or anything else made by a registered supplier. The Department of Energy, Mines, Industry Regulation and Safety (DEMIRS) is a registered supplier (ABN 69 410 335 356). However GST is not payable on a supply of goods if DEMIRS exports them from Australia within 60 days after the earlier of DEMIRS receiving consideration for the supply or giving an invoice for the supply.