Our understanding agrees with Private Ruling 54849 of the Australian Taxation Office which is available for public inspection at the following address:
https://www.ato.gov.au/rba/content/?ffi=/static/rba/content/54849.htm
and this is the way that Grain Trader calculates GST on such loads.
We hope this clarifies this matter.
Updated 14/03/2017 reflecting a change to the link to the ATO website

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