Introduced: 2000
Standard Rate: 10%
Authority: Australian Taxation Office (ATO)

Australia’s GST regime is extensive and particularly relevant for tour operators managing inbound traffic.

Tax Treatment of Travel Services

• Accommodation, domestic tours, car hire, events, and transport consumed in Australia are taxable.

• Exports of services (e.g., selling Australian travel to overseas consumers) may be zero-rated if the service is supplied to a non-resident and used outside Australia.

• Inbound Tour Operators (ITOs) may apply the Margin Scheme for travel packages, but conditions are strict and documentation must be exact.

Registration Rules for Foreign Suppliers

Non-resident businesses must register if:

• They provide taxable supplies connected with Australia, or

• Annual turnover exceeds AUD 75,000 (GST-exclusive).

Refund Rights

Foreign event organisers cannot generally reclaim GST unless registered.
GST on hotel rooms and local services typically becomes a cost unless correctly structured.

E-Invoicing

Australia uses PEPPOL standards. Adoption is optional but expanding; compulsory phases may follow.

Antravia helps: evaluate the benefit of voluntary registration and determine eligibility for GST margin schemes.

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Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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