(1) Where a person is eligible under clause 10 of the Australia Post Terms and Conditions for a rebate in respect of postage charged to his/her account in respect of which a statement of account has been issued to him/her, the rebate shall be calculated as the percentage in (B) in Table 26, of the value of postage so charged (excluding any value charged for GST), which is applicable to a value within the range of values shown in (A).