GST issues registers

Tourism and hospitality industry partnership

Background

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 ato.gov.au

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:

•

Archived - Tourism and Hospitality Industry Partnership - issues register - finalised issues (old version)

•

Archived - Tourism and Hospitality Industry Partnership - principal and agent - issues register (old version)

•

Tourism and Hospitality - common GST technical questions and answers

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 2000/37 - 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

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

Detailed contents - issues and decisions

Unless otherwise stated, all legislative references are to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).

Travel agents

Issues which previously appeared in the archived original Tourism and Hospitality issues register (IR), and the common GST technical questions and answers (Q&A).

Air travel

Issues which previously appeared in the archived original Tourism and Hospitality issues register (IR), and the common GST technical questions and answers (Q&A).

Tourist accommodation

Issues which previously appeared in the archived original Tourism and Hospitality issues register (IR), and the common GST technical questions and answers (Q&A).

Hospitality

Tourism and hospitality related references

The following are selected GST Bulletins, Determinations, Rulings, Legislative Determinations and fact sheets that have relevance for the Tourism and Hospitality industries. To access all GST publications visit our website at ato.gov.au.

GST Bulletins

2001

GSTB 2001/3 - Simplified calculation of input tax for caravan park operators.

GSTB 2001/2 - Accommodation in caravan parks and camping grounds.

Determinations

GSTD 2002/3 - Goods and Services Tax: how do I account for GST when I supply taxable goods, non-taxable goods and delivery services together?

GSTD 2001/1 - Goods and services tax: what is the GST treatment of the administration levy paid by parents and carers to a family day care scheme and child care benefits (CCB) paid to carers by a family day care scheme on behalf of parents?

GST rulings

2013

GSTR 2013/1 - Goods and services tax: tax invoices

2012

GSTR 2012/7 - Goods and services tax: long-term accommodation in commercial residential premises

GSTR 2012/6 - Goods and services tax: commercial residential premises

GSTR 2012/5 - Goods and services tax: residential premises

GSTR 2012/1 - Goods and services tax: loyalty programs

2005

GSTR 2005/6 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999

GSTR 2005/2 - Goods and services tax: supplies of goods and services in the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia

2004

GSTR 2004/7 - Goods and services tax: in the application of items 2, 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999.

2003

GSTR 2003/15 - Goods and services tax: importation of goods into Australia

GSTR 2003/12 - Goods and services tax: when consideration is provided and received for various payment instruments and other methods of payment

GSTR 2003/8 - Goods and services tax: supply of rights for use outside Australia - subsection 38-190(1), item 4, paragraph (a) and subsection 38-190(2)

GSTR 2003/7 - Goods and Services Tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

GSTR 2003/5 - Goods and Services Tax: Vouchers

GSTR 2003/4 - Goods and services tax: stores and spare parts for international flights and voyages.

2002

GSTR 2002/6 - Goods and Services Tax: Exports of goods, items 1 to 4 of the table in subsection 38-185(1) of the A New Tax System (Goods and Services Tax) Act 1999

GSTR 2002/5 - Goods and services tax: when is a 'supply of a going concern' GST-free?

GSTR 2002/4 - Goods and services tax: recipient created tax invoices and foreign currency conversions

GSTR 2002/3 - Goods and services tax: prizes

2001

GSTR 2001/8 - Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts

GSTR 2001/7 - Goods and services tax: meaning of annual turnover, including the effect of section 188-25 on projected annual turnover

GSTR 2001/6 - Goods and services tax: non-monetary consideration

GSTR 2001/3 - Goods and Services Tax: GST and how it applies to supplies of fringe benefits

GSTR 2001/2 - Goods and Services Tax: foreign exchange conversions

2000

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

GSTR 2000/35 - Goods and services tax: Division 156 - supplies and acquisitions made on a progressive or periodic basis

GSTR 2000/34 - Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')?

GSTR 2000/33 - Goods and services tax: international travel insurance

GSTR 2000/31 - Goods and services tax: supplies connected with Australia

GSTR 2000/29 - Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25

GSTR 2000/26 - Goods and services tax: corporate card statements - entitlement to an input tax credit without a tax invoice

GSTR 2000/25 - Goods and services tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank

GSTR 2000/24 - Goods and services tax: Division 129 - making adjustments for changes in extent of creditable purpose

GSTR 2000/22 - Goods and Services Tax: determining the extent of creditable purpose for providers of financial supplies

GSTR 2000/19 - Goods and services tax: making adjustments under Division 19 for adjustment events

GSTR 2000/15 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose

GSTR 2000/13 - Goods and services tax: accounting on a cash basis

GSTR 2000/10 - Goods and services tax: recipient created tax invoices

GSTR 2000/6 - Goods and Services Tax: special credit for sales tax paid on alcoholic beverages

GSTR 2000/3 - Goods and Services Tax: transitional documents - entitlement to an input tax credit without a tax invoice

GSTR 2000/2 - Goods and Services Tax: adjustments for bad debts

GSTR 2000/1 - Goods and Services Tax: adjustment notes

Miscellaneous rulings

MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

MT 2000/2 - The New Tax System: the requirement to get an ABN for PAYG purposes if you let out a residence

Taxation Rulings

TR 2006/11 - Private Rulings

TR 2006/10 - Public Rulings

Legislative Determinations

RCTI 2000/26 - Tourism land product supplier

RCTI 2000/15 - Caravan parks

RCTI 2000/14 - Retail merchandisers

RCTI 2000/13 - Retail selling agents

RCTI 2000/12 - Loyalty and customer reward programs

Waiver of tax invoice 2000/5 - InnClub and Flag Choice Hotels Limited

Particular attribution rules

Application of Particular Attribution Rules Determinations - PAR 2000/1

Banknote and coin-operated machines and similar devices - PAR 2000/1

Cooling off periods - PAR 2000/1

Lay-by sales - PAR 2000/1

Retention payments - PAR 2000/1

Fact sheets

Correcting GST errors

This guide explains when businesses can use a later activity statement to correct errors made in an earlier activity statement.

GST and food - schedules 1 and 2 (NAT 3393)

Businesses involved in producing, preparing and supplying food for human consumption will need to understand what food is GST-free and what food has GST included.

GST food guide (NAT 3338)

Rules to work out the goods and services tax (GST) status of the food items you sell.

GST and gambling (NAT 3018)

(Not available in print) From 1 July 2000 registered gambling operators will pay GST on their gambling supplies.

GST and international transport of passengers (NAT 3459)

(Not available in print) Providers and arrangers of international transport of passengers need to identify which of their supplies are GST-free.

GST and the environmental management charge (NAT 11230)

This fact sheet provides an explanation for tour operators on the goods and services tax (GST) treatment for the environmental management charge (EMC) paid to the Great Barrier Reef Marine Park Authority after 19 April 2004. It only deals with the EMC paid by certain visitors who participate in tours conducted by tour operators.

GST and the treatment of supplies made through agents and other intermediaries (NAT 11504)

This fact sheet explains the goods and services tax (GST) treatment of supplies of goods and services made through agents.

GST - travel agents and commissions (NAT 4518)

Fact sheet outlining the GST implications of commissions received by travel agents from suppliers of transport and land content.

GST credits for business (NAT 3019)

The New Tax System will allow you to claim an input tax credit for any GST included in the price you pay for goods and services you use in your business.

Quarterly GST options (NAT 4149)

This fact sheet explains the three options for reporting and paying goods and services tax (GST) available to businesses that report GST quarterly and outlines the lodgment and payment dates.

Reporting and paying GST monthly (NAT 4150)

Some businesses with an annual turnover of less than $20 million have chosen to report and pay their GST monthly. This fact sheet explains how these voluntary monthly businesses report and pay their GST.

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