ATO Interpretative Decision
ATO ID 2001/287
Goods and Services Tax
GST and travel agent organising an overseas conferenceFOI status: may be released
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This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
Issue
Is the entity, a travel agent, making a GST-free supply under section 38-360 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when it organises an overseas conference for an Australian resident?
Decision
Yes, the entity is making a GST-free supply under section 38-360 of the GST Act when it organises an overseas conference for an Australian resident.
Facts
The entity is a travel agent. In this case, the entity organises a client's overseas conference. The client is an Australian resident. The entity receives a fee for these services.
The entity is registered for goods and services tax (GST). The supply by the entity is made in the course of its enterprise as a travel agent.
Reasons for Decision
Section 38-360 of the GST Act provides that a supply is GST-free if:
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- an entity makes it in the course of carrying on an enterprise as a travel agent; and
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- it consists of arranging for the making of a supply, the effective use or enjoyment of which is to take place outside Australia.
In this case, the entity is conducting an enterprise as a travel agent and it is making the supply in the course of that enterprise. In addition, the entity's supply is the arrangement of a conference that will take place outside Australia. As such, the requirements of section 38-360 of the GST Act are satisfied.
Therefore, the entity is making a GST-free supply under section 38-360 of the GST Act when it organises an overseas conference for an Australian resident.
Date of decision: 10 August 2001
Legislative References:
A New Tax System (Goods and Services Tax) Act 1999
section 38-360
Keywords
Goods and services tax
GST free
ISSN: 1445-2782
| Date: | Version: | |
| You are here | 10 August 2001 | Original statement |
| 15 July 2005 | Archived |