Smith & Singer


In the event that the vendor is registered for Goods &  Services Tax (GST), the company will, upon request by the Buyer or otherwise at its discretion, issue a tax invoice to the buyer showing the amount of GST included in the sale price. Items catalogued with a † symbol will be liable for GST. GST is to be added to the hammer price because the hammer price does not include GST. The buyer will have to pay the hammer price as well as a further amount so that Sotheby’s Australia will receive an amount (the GST inclusive amount) which after subtracting the relevant amount of GST payable will leave as the resulting amount an amount which is the same as the hammer price. GST will be added to the buyer’s premium and to the seller’s commission. All Sotheby’s Australia charges for services referred to in this catalogue are exclusive of GST. Overseas buyers may be entitled to a rebate for GST charged.



Unless indicted by a box (□), all lots in this catalogue are offered subject to a reserve. A reserve is the confidential minimum hammer price at which a lot will be sold. The reserve is generally set at a percentage of the low estimate and will not exceed the low estimate of the lot. If any lots in the catalogue are offered without reserve, such lots will be designated by a box (□). If every lot in a catalogue is offered without a reserve, the General Conditions of Business will so state and this symbol will not be used for each lot.



The seller of lots with this symbol has been guaranteed a minimum price from one auction or a series of auctions. This guarantee may be provided by Sotheby’s Australia or jointly by Sotheby’s Australia and a third party. Sotheby’s Australia and any third parties providing a guarantee jointly with Sotheby’s Australia benefit financially. If a guaranteed lot is sold successfully and may incur a loss if the sale is not successful.



Interest Lots with this symbol Δ indicate that Sotheby’s Australia owns the lot in whole or in part or has an economic interest in the lot equivalent to an ownership interest.

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