Australia - GST on Offshore Tour Operators
- A. Joseph
- International VAT Monitor, 2019 (Volume 30), No 3
- 11 April 2019
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.