Your shopping cart is empty

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 CTA
Patrick Lavery 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 major acquisitions and divestments undertaken in Queensland 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. - Current at 16 June 2017
Click here to expand/collapse more articles by Patrick LAVERY.


This was presented at GST Strategy Day .

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

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:

Further details about this event:


Copyright Statement
click to expand/collapse