Your shopping cart is empty

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
Patrick is a Partner in the Corporate Tax and Transaction Advisory group of Ernst & Young's Brisbane Office. He specialises in providing income tax and GST advice in relation to a range of transactions. Patrick's clients include large corporate taxpayers, retail property trusts, public corporations and government departments. Patrick has 16 years experience in dealing with taxation matters for clients and during his time in the profession has worked in Perth, Sydney, Melbourne, Kuala Lumpur and of course Brisbane.
Current at 30 July 2004 Current at 18 September 2012 Click here to expand/collapse more articles by Patrick LAVERY.


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

Get a 20% discount when you buy all the items from this event.

Individual sessions

GST - The Tourism and Leisure Industries

Author(s):  Patrick LAVERY

Materials from this session:

GST Update

Author(s):  Harry LAKIS

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse