A number of specific provisions contained in the A New Tax System (Goods and Services Tax) Act 1999 deal with the hospitality, tourism and gaming industries. Yet 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. The paper looks at the general GST rules, and the specific rules for the focus industries including "GST-free" supplies, "input taxed" supplies, other taxable supplies with specific treatment, diesel and other fuels, loyalty programs and giveaways, food and beverages.
Miscellaneous
1999
GST - The Tourism and Leisure Industries
Source: QLD
Published Date: 27 Jul 1999
Details
- Published By: Patrick Lavery CTA
- Published On:27 Jul 1999
- Took place at:Novotel Hotel, Brisbane
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Tags
Miscellaneous
1999
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