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  • Chapter 10. Fly ins and fly outs

    For source of ATO view, refer to GSTR 2012/6 - Goods and services tax: commercial residential premises.

    Accommodation: Fly ins and fly outs

    What is fly in and fly out accommodation?

    Many remote sites operate on a fly in and fly out basis with a two or three-week work period (shift). Temporary accommodation, in the form of Single Person's Quarters (SPQs), is provided to employees and contractors for the shift period. At the conclusion of the shift, the employees and contractors are transported from the site, usually by aircraft. No charges are levied to the employee or contractor for the air travel.

    ATO view on fly ins and fly outs (also known as 'camp-style' accommodation).

    Refer to Paragraphs 75 and 76 of GSTR 2012/6.

      Last modified: 01 Sep 2015QC 16450