Inbound Tour Operators: Date of Implementation

The Tax Office recently confirmed its view about how GST applies to supplies of inbound tour holiday packages. The current view is expressed in Issue 44 of the Tourism and Hospitality Industry Partnership Issues Register.

This communication is to advise that the implementation date for the Tax Office view to supplies by Inbound Tour Operators is 1 April 2005.

For supplies made up to 31 March 2005 refer to the 'View History' hyperlink in Issue 44 of the Tourism and Hospitality Industry Partnership Issues Register.

This update does not change the GST treatment of supplies made by Foreign Tour Operators.