Tourism and hospitality industry partnership - rulings and determinations

GST Bulletins - Summaries

GSTB 2003/2 Goods and services tax: Long-term accommodation at marinas

This Bulletin explains the operation of Division 87 and Subdivision 40-B of the GST Act in relation to marina berths supplied for long-term accommodation with a ship.

The Bulletin explains when a marina berth is supplied for accommodation and when that accommodation is long-term. It also describes the alternative GST approaches that marina operators may use to meet their GST obligations where they supply berths for accommodation.

The Bulletin includes discussion on:

• indicators for determining where there is residential use with a ship
• what is a supply of long-term accommodation
• the concession for a supply of long-term accommodation, and
• what things are included in the concession.

The Bulletin includes a flow chart that provides a step through guide to the alternative GST treatments that may apply to the supply of a marina berth.

Issued: 18 June 2003

GSTB 2001/3 Simplified calculation of input tax credits for caravan park operators

This Bulletin applies to caravan park operators who supply both short-term and long-term accommodation in the same premises and who choose to treat supplies of long-term accommodation as input taxed supplies. It explains a simplified method you may use to calculate input tax credits on your non-capital acquisitions (also known as operating expenses) relating to your taxable supplies.

Issued: 24 August 2001

GSTB 2001/2 Accommodation in caravan parks and camping grounds

The Bulletin assists operators of caravan parks and camping grounds to understand the GST consequences of choosing to use either Division 87 or Division 40 of the GST Act to account for supplies of long-term accommodation. It provides examples of how GST is calculated using these Divisions and also notes the administrative differences between them. The Bulletin provides advice on how to apportion input tax credits where you use Division 40. It also explains what is meant by:

• short term stays
• long term stays, and
• 'predominantly long-term accommodation'.

Issued: 16 May 2001

GST Rulings - Summaries

GSTR 2012/1 Goods and services tax: loyalty programs

This Ruling is about programs in which consumers earn 'points', where there is a membership agreement between customers/members and the program operator. It also deals with the GST implications of agreements between program operators and program partners. The specific issues considered in the Ruling include:

• the existence of a supply, its character and whether there is consideration for a supply
• the implications of a supply's characteristics in determining whether a supply is GST-free or input taxed.

This Ruling only deals with the GST implications for loyalty programs which have minimum features. It does not cover the fringe benefits tax or income tax consequences of loyalty programs.

This Ruling applies to loyalty program operators and members. It also applies to program partners and redemption partners, where the loyalty program involves such entities.

GSTR 2003/4 Goods and Services Tax: stores and spare parts for international flights and voyages

The Ruling explains the requirements for a GST-free supply of ship's or aircraft's stores, or spare parts, for international flights and voyages. It sets out the Commissioner's views on:

• the meaning of aircraft's stores, ship's stores and spare parts
• when a flight or voyage has a destination outside Australia, and
• the types of documents that a supplier needs to keep to demonstrate that supplies are 'for use, sale or consumption' on an international flight or voyage.

The Ruling provides examples that illustrate what will be an international voyage.

Issued: 26 March 2003

GSTR 2000/33 Goods and services tax: international travel insurance

This Ruling explains the treatment of international travel insurance for passengers and goods under Subdivision 38-K of the GST Act.

The Ruling explains:

• whether insuring transport under item 6 of section 38-355 extends to travel from home to airport (ie domestic legs of international flights and sea voyages) and during the period the insured is travelling overseas
• whether insuring transport under item 6 of section 38-355 applies to passengers' luggage
• the GST treatment of any commission earned by travel agents, brokers, internet travel insurance agents/brokers and administrators in arranging insurance for international transport in relation to item 7 of section 38-355
• the GST treatment of executive or corporate insurance policies that cover both domestic and international travel
• whether insurance cover taken for the cancellation of travel is included in item 6 of section 38-355, and
• the GST treatment of emergency assistance providers and the application of GST in respect of assistance provided to the insured during overseas travel.

The Ruling explains that it applies to entities that insure the transport of passengers or goods, and how it applies to travel agents and brokers.

Issued: 9 August 2000.

Legislative Determinations

RCTI 2000/15 - Caravan parks

RCTI 2000/26 - Tourism: land product supplier

Waiver of tax invoice 2000/5 - InnClub & Flag Choice Hotels Limited