Tourism and hospitality industry partnership - issues register


Where appropriate, individual issues in this issues register include a reference to a public ruling which is related to the relevant issue. In some cases, the issue is itself labelled as a public ruling for the purposes of section 105-60 of schedule 1 to the Taxation Administration Act 1953. Where an issue in this issue register simply sets out the way the law applies, rather than dealing substantially with a question of legal interpretation, we have added to the item the description ‘non-interpretative’.

From 1 July 2010, issues labelled as a public ruling in this register will continue to be a public ruling even though section 105-60 of schedule 1 of the Taxation Administration Act 1953 has been repealed.

A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.

If you rely on issues in this register that are a ruling, we must apply the law to you in the way set out in the ruling. However, if we are satisfied that the ruling is incorrect and disadvantages you, we may apply the law in a way that is more favourable for you - provided we are not prevented from doing so by a time limit imposed by the law. You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

Issues in this register that have not been labelled as public rulings, constitute written guidance. If you follow our information on these issues and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to.

End of attention


This document summarises the ATO's considered position on tourism and hospitality industry specific goods and services tax (GST) issues.

The information in this publication is current at May 2013.

In the Taxpayers’ Charter we commit to giving you information and advice you can rely on.

If you feel this publication does not fully cover your circumstances, please seek help from the ATO or a professional adviser. Since we regularly revise our publications to take account of any changes to the law, you should make sure this edition is the latest. The easiest way to do this is by checking for a more recent version on our website at

Summary of changes

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

To view the current version of the issues register refer to:

Detailed contents – issues and decisions

To view the old version of the issues register refer to:


The archived Tourism and Hospitality Industry Partnership - issues register - old version, archived - Tourism and Hospitality Industry Partnership - principal and agent - issues register - old version and archived - Tourism and Hospitality - common GST technical questions and answers are for reference purposes only and cannot be relied on as the current ATO view. Please refer to the current Detailed contents – issues and decisions for the ATO view.

End of attention

Several issues from the original documents have not been transferred to this new register. These include transitional and implementation issues and some general issues which are addressed in other ATO publications.

Most of the original issues have been reviewed and updated.

For further information on the following topics, use the links to go to the relevant documents.

Principal and agent issues

See GSTR 2000/37External Link - Goods and services tax: agency relationships and the application of the law

Hospitality - including restaurants, cafes, registered clubs, hotels, non-profit organisations

See the link to Food and Non-Profit Organisations.

Boat hire

See link Charter boat industry for fact sheets and rulings.

For information about long-term accommodation at marinas see GSTR 2012/6External Link - Goods and services tax: commercial residential premises.

    Last modified: 23 May 2013QC 17654