Reverse Charge Mechanism on motor vehicle rentals: recipient pays GST when supplier does not charge the higher-rate tax. RCM applies to renting of passenger motor vehicles (with fuel included) only where the supplier is other than a body corporate, does not issue an invoice charging the higher tax rate, and supplies the service to a body corporate; when RCM applies the recipient, not the supplier, is liable to pay GST and the supplier should not charge tax.