Tourism and hospitality

Information relating to the tourism and hospitality industry.

Basic topics

Industry partnership overview - about us

Industry partnership meeting minutes

Publications (fact sheets, guides etc)

Advanced topics

Industry issues

Legislation, rulings & determinations

GST - Travel agents and commissions

This fact sheet outlines the GST implications of commissions received by travel agents from suppliers of transport and land content. NAT 4518.

GST and Australian travel packages

This fact sheet explains the goods and services tax (GST) obligations of foreign tour operators who sell or purchase Australian travel packages or components from 1 October 2005. NAT 13904.

GST and food - schedules 1 and 2

This fact sheet outlines what food for human consumption is GST-free and what is taxable.

GST and gambling

How to work out if you are conducting gambling activities and how GST applies to gambling sales you make. NAT 3018

GST and international transport of passengers

This fact sheet explains that providers and arrangers of international transport of passengers need to identify which of their sales are GST-free. NAT 3459.

GST and the environmental management charge

How GST applies to the environmental management charge.

GST and the treatment of supplies made through agents and other intermediaries

This fact sheet explains the goods and services tax (GST) treatment of supplies of goods and services made through agents and other intermediaries.

GST credits for business

Explains how to claim a GST credit for GST included in the price you pay for goods and services you use in your business. NAT 3019.

Making GST free sales to travellers departing Australia

Retailers' guide on how to sell goods to travellers about to depart Australia GST-free. This includes sealed bag rules and Customs and Border Protection barrier rules.

Tourist refund scheme (TRS)

The TRS may enable you to claim a refund, subject to certain conditions, of the goods and services tax (GST) and wine equalisation tax (WET) that you pay on goods you buy in Australia.

Issue 1 - Travel agents' commissions for arranging overseas supplies

Tourism and Hospitality Industry Partnership issue.

Issue 10 - GST-free sales to travellers

Tourism and Hospitality Industry Partnership issue.

Issue 11 - Land fall requirement

Tourism and Hospitality Industry Partnership issue.

Issue 12 - Air transport within Australia

Tourism and Hospitality Industry Partnership issue.

Issue 13 - Treatment of the domestic leg of an international flight

Tourism and Hospitality Industry Partnership issue.

Issue 14 - Domestic air travel purchased overseas by a non-resident

Tourism and Hospitality Industry Partnership issue.

Issue 15 - Excess baggage

Tourism and Hospitality Industry Partnership issue.

Issue 16 - Aircraft fees and levies

Tourism and Hospitality Industry Partnership - Issue 16.

Issue 17 - Foreign exchange dealings and travellers cheques

Tourism and Hospitality Industry Partnership issue.

Issue 18 - Itineraries and ticketing

Tourism and Hospitality Industry Partnership issue.

Issue 19 - Frequent flyer points/loyalty programs

Tourism and Hospitality Industry Partnership issue.

Issue 2 - Travel agent fee for visa applications

Tourism and Hospitality Industry Partnership issue.

Issue 20 - Commercial accommodation

Tourism and Hospitality Industry Partnership issue 20.

Issue 21 - Caravan parks and camping grounds

Tourism and Hospitality Industry Partnership issue 21

Issue 22 - Commercial residential premises - cruise ships, house boats, home stays, marinas, retirement villages/nursing homes and holiday units

Tourism and Hospitality Industry Partnership issue.

Issue 23 - Home owner and organiser responsibilities - home stays

Tourism and Hospitality Industry Partnership issue.

Issue 24 - Farm stays

Tourism and Hospitality Industry Partnership issue.

Issue 25 - School excursions accommodation

Tourism and Hospitality Industry Partnership issue.

Issue 26 - Restaurant tips

Tourism and Hospitality Industry Partnership issue.

Issue 27 - Food premises registration

Tourism and Hospitality Industry Partnership issue.

Issue 28 - Employer-provided accommodation

Tourism and Hospitality Industry Partnership issue.

Issue 29 - Meals supplied to staff

Tourism and Hospitality Industry Partnership issue.

Issue 3 - Travel agents' commissions

Tourism and Hospitality Industry Partnership issue.

Issue 30 - Food given to staff

Tourism and Hospitality Industry Partnership issue.

Issue 31 - Childcare facilities provided at resorts and hotels

Tourism and Hospitality Industry Partnership issue.

Issue 4 - Apportioning travel insurance to GST-free and/or input taxed components

Tourism and Hospitality Industry Partnership issue.

Issue 5 - Land product supplied to non-residents (as principal)

Tourism and Hospitality Industry Partnership issue.

Issue 6 - Supply arrangements involving three parties

Tourism and Hospitality Industry Partnership issue.

Issue 7 - Forfeited deposits and cancellation fees in respect of outbound tour packages

Tourism and Hospitality Industry Partnership issue.

Issue 8 - Tax invoices for credit card sales

Tourism and Hospitality Industry Partnership issue.

Issue 9 - GST treatment of the environmental management charge

Tourism and Hospitality Industry Partnership issue.

Tourism and Hospitality Industry Partnership - Issues register

This version of the tourism and hospitality issues register incorporates the original issues registers and the 'common' GST technical questions and answers documents.

The Consultative forum calendar

The Consultative forum calendar provides meeting dates for the consultative forum.

Tourism and Hospitality Industry Partnership - Contact us

This page contains ATO contact details for people working in tourism and hospitality industry.

Tourism and Hospitality Industry Partnership charter

This charter forms the governance plan for the Tourism and Hospitality Industry Partnership and identifies its purpose, roles and responsibilities.

Tourism and Hospitality Industry Partnership minutes - 25 November 2008

Minutes from the Tourism and Hospitality Industry Partnership meeting held 25 November 2008.

Tourism and Hospitality Industry Partnership Minutes - Meeting 17 - 13 November 2007

Minutes from the tourism and hospitality industry partnership meeting held 13 November 2007.

Tourism and Hospitality Industry Partnership Minutes - Meeting 16 - 21 April 2006

Meeting Minutes

Tourism and Hospitality Industry Partnership Minutes - Meeting 15 - 29 April 2005

Minutes from the Tourism and Hospitality Industry Partnership meeting held 29 April 2005.

Tourism and Hospitality Industry Partnership Minutes - Meeting 14 - 12 November 2004

Meeting Minutes

Tourism and Hospitality Industry Partnership Minutes - Meeting 13 - 26 March 2004

Minutes from the tourism and hospitality industry partnership meeting held 26 March 2004.

Tourism and Hospitality Industry Partnership Minutes - Meeting 12 - 7 May 2003

Minutes from the tourism and hospitality industry partnership meeting held 7 May 2003.

Tourism and Hospitality Industry Partnership Minutes - Meeting 11 - 3 April 2002

Minutes from the tourism and hospitality industry partnership meeting held 3 April 2002.

Tourism and Hospitality Industry Partnership Minutes - Meeting 10 - 11 July 2001

Minutes for the Tourism and Hospitality Industry Partnership meeting held on 11 July 2001.

GST - Travel agents and commissions

This fact sheet outlines the GST implications of commissions received by travel agents from suppliers of transport and land content. NAT 4518.

GST and Australian travel packages

This fact sheet explains the goods and services tax (GST) obligations of foreign tour operators who sell or purchase Australian travel packages or components from 1 October 2005. NAT 13904.

GST and food - schedules 1 and 2

This fact sheet outlines what food for human consumption is GST-free and what is taxable.

GST and gambling

How to work out if you are conducting gambling activities and how GST applies to gambling sales you make. NAT 3018

GST and international transport of passengers

This fact sheet explains that providers and arrangers of international transport of passengers need to identify which of their sales are GST-free. NAT 3459.

GST and the environmental management charge

How GST applies to the environmental management charge.

GST and the treatment of supplies made through agents and other intermediaries

This fact sheet explains the goods and services tax (GST) treatment of supplies of goods and services made through agents and other intermediaries.

GST credits for business

Explains how to claim a GST credit for GST included in the price you pay for goods and services you use in your business. NAT 3019.

Issue 1 - Travel agents' commissions for arranging overseas supplies

Tourism and Hospitality Industry Partnership issue.

Issue 10 - GST-free sales to travellers

Tourism and Hospitality Industry Partnership issue.

Issue 11 - Land fall requirement

Tourism and Hospitality Industry Partnership issue.

Issue 12 - Air transport within Australia

Tourism and Hospitality Industry Partnership issue.

Issue 13 - Treatment of the domestic leg of an international flight

Tourism and Hospitality Industry Partnership issue.

Issue 14 - Domestic air travel purchased overseas by a non-resident

Tourism and Hospitality Industry Partnership issue.

Issue 15 - Excess baggage

Tourism and Hospitality Industry Partnership issue.

Issue 16 - Aircraft fees and levies

Tourism and Hospitality Industry Partnership - Issue 16.

Issue 17 - Foreign exchange dealings and travellers cheques

Tourism and Hospitality Industry Partnership issue.

Issue 18 - Itineraries and ticketing

Tourism and Hospitality Industry Partnership issue.

Issue 19 - Frequent flyer points/loyalty programs

Tourism and Hospitality Industry Partnership issue.

Issue 2 - Travel agent fee for visa applications

Tourism and Hospitality Industry Partnership issue.

Issue 20 - Commercial accommodation

Tourism and Hospitality Industry Partnership issue 20.

Issue 21 - Caravan parks and camping grounds

Tourism and Hospitality Industry Partnership issue 21

Issue 22 - Commercial residential premises - cruise ships, house boats, home stays, marinas, retirement villages/nursing homes and holiday units

Tourism and Hospitality Industry Partnership issue.

Issue 23 - Home owner and organiser responsibilities - home stays

Tourism and Hospitality Industry Partnership issue.

Issue 24 - Farm stays

Tourism and Hospitality Industry Partnership issue.

Issue 25 - School excursions accommodation

Tourism and Hospitality Industry Partnership issue.

Issue 26 - Restaurant tips

Tourism and Hospitality Industry Partnership issue.

Issue 27 - Food premises registration

Tourism and Hospitality Industry Partnership issue.

Issue 28 - Employer-provided accommodation

Tourism and Hospitality Industry Partnership issue.

Issue 29 - Meals supplied to staff

Tourism and Hospitality Industry Partnership issue.

Issue 3 - Travel agents' commissions

Tourism and Hospitality Industry Partnership issue.

Issue 30 - Food given to staff

Tourism and Hospitality Industry Partnership issue.

Issue 31 - Childcare facilities provided at resorts and hotels

Tourism and Hospitality Industry Partnership issue.

Issue 4 - Apportioning travel insurance to GST-free and/or input taxed components

Tourism and Hospitality Industry Partnership issue.

Issue 5 - Land product supplied to non-residents (as principal)

Tourism and Hospitality Industry Partnership issue.

Issue 6 - Supply arrangements involving three parties

Tourism and Hospitality Industry Partnership issue.

Issue 7 - Forfeited deposits and cancellation fees in respect of outbound tour packages

Tourism and Hospitality Industry Partnership issue.

Issue 8 - Tax invoices for credit card sales

Tourism and Hospitality Industry Partnership issue.

Issue 9 - GST treatment of the environmental management charge

Tourism and Hospitality Industry Partnership issue.

Making GST free sales to travellers departing Australia

Retailers' guide on how to sell goods to travellers about to depart Australia GST-free. This includes sealed bag rules and Customs and Border Protection barrier rules.

The Consultative forum calendar

The Consultative forum calendar provides meeting dates for the consultative forum.

Tourism and Hospitality Industry Partnership - Contact us

This page contains ATO contact details for people working in tourism and hospitality industry.

Tourism and Hospitality Industry Partnership - Issues register

This version of the tourism and hospitality issues register incorporates the original issues registers and the 'common' GST technical questions and answers documents.

Tourism and hospitality industry partnership - rulings and determinations

Rulings and determinations relating to the tourism and hospitality industry.

Tourism and Hospitality Industry Partnership charter

This charter forms the governance plan for the Tourism and Hospitality Industry Partnership and identifies its purpose, roles and responsibilities.

Tourist refund scheme (TRS)

The TRS may enable you to claim a refund, subject to certain conditions, of the goods and services tax (GST) and wine equalisation tax (WET) that you pay on goods you buy in Australia.

Tourism and hospitality industry partnership - rulings and determinations

Rulings and determinations relating to the tourism and hospitality industry.

Tourism and Hospitality Industry Partnership minutes - 25 November 2008

Minutes from the Tourism and Hospitality Industry Partnership meeting held 25 November 2008.

Tourism and Hospitality Industry Partnership Minutes - Meeting 17 - 13 November 2007

Minutes from the tourism and hospitality industry partnership meeting held 13 November 2007.

Tourism and Hospitality Industry Partnership Minutes - Meeting 16 - 21 April 2006

Meeting Minutes

Tourism and Hospitality Industry Partnership Minutes - Meeting 15 - 29 April 2005

Minutes from the Tourism and Hospitality Industry Partnership meeting held 29 April 2005.

Tourism and Hospitality Industry Partnership Minutes - Meeting 14 - 12 November 2004

Meeting Minutes

Tourism and Hospitality Industry Partnership Minutes - Meeting 13 - 26 March 2004

Minutes from the tourism and hospitality industry partnership meeting held 26 March 2004.

Tourism and Hospitality Industry Partnership Minutes - Meeting 12 - 7 May 2003

Minutes from the tourism and hospitality industry partnership meeting held 7 May 2003.

Tourism and Hospitality Industry Partnership Minutes - Meeting 11 - 3 April 2002

Minutes from the tourism and hospitality industry partnership meeting held 3 April 2002.

Tourism and Hospitality Industry Partnership Minutes - Meeting 10 - 11 July 2001

Minutes for the Tourism and Hospitality Industry Partnership meeting held on 11 July 2001.