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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 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 Strategy Day.

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Individual sessions

GST - The Key Rules

Author(s):  Darryl SOMERVILLE

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GST - The Exemptions

Author(s):  Robert OLDING

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GST - Transitional Provisions

Author(s):  Michael PATANE

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GST - Small Business

Author(s):  Craig DARLEY

Materials from this session:

GST - Construction & Property

Author(s):  Harry LAKIS

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