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27 Jan 09 Great Barrier Reef: Environmental management charge

The ATO has published a document entitled "GST and the environmental management charge". The environmental management charge (EMC) is an amount charged to visitors who tour the Great Barrier Reef. In most cases, the EMC is $4.50 per day, per person. The document is relevant for Great Barrier Reef tourism operators who collect the EMC on behalf of the Great Barrier Reef Marine Park Authority. For a copy of the document, go here.

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