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  • International travel

    To and from Australia

    International transport is GST-free if you sell it to passengers travelling to or from Australia (by air or sea) and:

    • their last place of departure in Australia is to a destination outside Australia
    • it is from a place outside Australia to the first place of arrival in Australia
    • it is from a place outside Australia to the same or another place outside Australia.

    Outside Australia

    Transport booked within Australia for travel outside Australia is GST-free. This covers activities such as coach tours, train transport, hire-cars and ferry passages.

    Example: Transport outside Australia

    Rachael has booked a trip to England. The itinerary includes coach tours in England and a cross-channel sea voyage. The supply of transport and insurance are GST-free.

    End of example

    Services booked within Australia for use overseas are also GST-free.

    Example: Services outside Australia

    Dale and her cousin Lauren are planning an overseas trip. They take advantage of a special offer from a local travel agent, and book a return flight from Sydney to London. The supply of air travel is GST-free.

    The travel agent also arranges accommodation, car hire in London and a European tour that includes dinner and a show at a night-club in Paris. These arrangements are also GST-free.

    End of example

    See also:

      Last modified: 06 Apr 2017QC 16253