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GST - The Tourism and Leisure Industries


A number of specific provisions contained in the A New Tax System (Goods and Services Tax) Act 1999 deal with the hospitality, tourism and gaming industries. Yet it is important to keep in mind that it is not the classification of the taxpayer or industry that is relevant for GST purposes, but rather the specific supplies/ acquisitions. The paper looks at the general GST rules, and the specific rules for the focus industries including "GST-free" supplies, "input taxed" supplies, other taxable supplies with specific treatment, diesel and other fuels, loyalty programs and giveaways, food and beverages.

Author profile:

Patrick Lavery CTA
Patrick is a Partner in the Tax practice of Ernst & Young in Brisbane. He has worked in a number of Australian locations as well as in Kuala Lumpur, Malaysia. Patrick has over 20 years experience in the provision of indirect tax advice and assistance to private and public sector clients. This has included involvement on either the buy or sell side of many of the major divestments undertaken by the Queensland Government over the last five years, as well as a number of the major infrastructure projects undertaken including mining, port, and oil and gas joint venture projects. Patrick’s experience includes dealing with complex transactions and associated contractual arrangements, as well as system and process issues. Patrick also has experience in project management of large assignments. Current at 27 August 2012 Click here to expand/collapse more articles by Patrick LAVERY.

This was presented at GST Industry Specific Issues: Construction & Property, and Tourism & Leisure.

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GST - The Tourism and Leisure Industries

Author(s):  Patrick LAVERY

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GST Update

Author(s):  Harry LAKIS

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