VAT News

Australia-Changes for non-established accommodation suppliers

In the recent Australian budget, it was announced the authorities will extend GST to offshore sellers of hotel accommodation in order to ensure fair competition with Australian established suppliers.

From 1 July 2019, offshore sellers will need to include sales of hotel accommodation in Australia as part of their GST turnover calculation, meaning a GST registration obligation will arise if the threshold of AUD75,000 is breached.

At present, offshore sellers of Australian hotel accommodation are exempt from including sales of hotel accommodation in their GST turnover. The result of this is that offshore sellers of Australian hotel accommodation are often not required to register for and charge GST. 

Suppliers should note that sales that occur before 1 July 2019 will not be subject to the measure even if the stay at the hotel occurs after this date.

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