GST issues registers

Tourism and hospitality industry partnership

Issue 25 - School excursions accommodation

Issue

Do I charge GST on the accommodation component of school group excursions?

For source of ATO view, refer to paragraphs 107 and 108 of GSTR 2000/30 - Goods and services tax: supplies that are GST-free for pre-school, primary and secondary education courses

Decision

If you are the accommodation provider and are registered or required to be registered, you will include GST in the total price for the accommodation, regardless of whether the charge is made to the school or separately to each guest.

The school may be entitled to input tax credits for the GST charged to it by the accommodation provider. If the school excursion is GST-free, no GST is charged by the school to the student for the accommodation component.

References

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Section 38-90 of the GST Act

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See the answer to Issue 20 - Commercial accommodation and paragraphs 107 to 108 of GSTR 2000/30 - Goods and services tax: supplies that are GST-free for pre-school, primary and secondary education courses.

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