GST issues registers

Tourism and hospitality industry partnership

Issue 2 - Travel agent fee for visa applications

The content for this issue is a public ruling for the purposes of the Taxation Administration Act 1953 and can be found here.

References

Section 38-360 of the GST Act (see Issue 1 - Travel agents' commissions for arranging overseas supplies)
See also fact sheet GST - Travel agents and commissions (NAT 4518).

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