• GST and international travel

    Most travel and tourism activities within Australia, such as domestic air travel, accommodation and car hire, attract GST. However, activities related to international travel and tourism are generally GST-free:

    • passenger transport to or from Australia or between destinations outside Australia
    • domestic air travel where the passenger is a non-resident and the travel was purchased while the passenger was outside Australia
    • some domestic travel within Australia connected with international transport
    • transport insurance connected with the international transport of passengers
    • purchasing a service that is used or enjoyed outside Australia.

    Where a travel or tourism service is GST-free, any insurances, arrangement fees or commissions associated with it are also GST-free.

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      Last modified: 06 Apr 2017QC 16253