If the owner of the vehicle has registered the vehicle for business use, then the owner may be required to pay the GST component of the hire cost at the end of the hire period. The owner is entitled to claim back the GST on their Business Activity Statement (BAS). Get more information here: https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/claiming-gst-credits/when-you-can-claim-a-gst-credit