GST on Offshore Tour Operators

Journal
Joseph, A.
Australia; International
International VAT Monitor 2019 (Volume 30), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author explains the development of the law relating to goods and services tax (GST) as it applies to tour operators offshore selling holiday packages to non-resident tourists. The changes will bring tour operators within GST liability, including the requirement to register for GST in Australia. It remains to be seen whether the changes will adversely affect the industry.