If the domestic services provided (or arranged) by the forwarder or broker are treated as a taxable supply to the importer (or entity making the taxable importation if a different entity), these amounts do not need to be included in calculating the value of the taxable importation (see example 3).

See also:

GST definitions
Example 1: A non-resident seller agrees to deliver goods to Australia

A Swiss bicycle store sells and agrees to deliver bicycle frames to a buyer in Horsham, Victoria. Global Transporters, a non-resident freight forwarder that has no presence in Australia, is contracted by the Swiss vendor to transport the frames to Horsham. Global Transporters engages Ships International, an international shipping line, to transport the frames to the Port of Melbourne (being the port of discharge) on a freight pre-paid basis. Global Transporters contracts Ossie Freight Forwarder to provide (or arrange) the Australian services necessary to deliver the goods to the recipient’s premises in Horsham.