Commerce: are Shipping prices always assumed to include tax?

We fixed this by doing three things...

1. On our tax rate, setting "Taxable Subject" to "Order total taxable price (Line item subtotal + Total discounts + Total shipping)"
2. Also on our tax rate, turning on the "Is this tax is already included in the taxable subject?" switch.
3. In our templates, wherever tax is displayed, changing from {{getTotalTax}} to {{getTotalTaxIncluded}} — eg to display the total tax (included) on a basket for both line items and shipping you'd want something like {{ cart.getTotalTaxIncluded('tax')|commerceCurrency(cart.currency) }}

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