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GST & the Tourism and Leisure Industries


There are a number of specific provisions contained in the 'A New Tax System (Goods and Services Tax) Act 1999' (hereafter referred to as the GST Act) that deal with the hospitality, tourism and gaming industries covered by this paper. However, as the structure of the proposed GST legislation is to focus upon supplies and/or acquisitions generally, 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 themselves.Accordingly, the general rules applying GST must always be considered first, and then consideration should be given to whether any special rules may apply.

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 Strategy Day .

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Individual sessions

GST - The Key Rules

Author(s):  Darryl SOMERVILLE

Materials from this session:

GST - The Exemptions

Author(s):  Robert OLDING

Materials from this session:

GST - Transitional Provisions

Author(s):  Michael PATANE

Materials from this session:

GST - Small Business

Author(s):  Craig DARLEY

Materials from this session:

GST - Construction & Property

Author(s):  Harry LAKIS

Materials from this session:

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