GST & the Tourism and Leisure Industries

Published on 19 Feb 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

There are a number of specific provisions contained in the 'A New Tax System (Goods and Services Tax) Act 1999' (hereafter referred to as the GST Act) that deal with the hospitality, tourism and gaming industries covered by this paper. However, as the structure of the proposed GST legislation is to focus upon supplies and/or acquisitions generally, 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 themselves.Accordingly, the general rules applying GST must always be considered first, and then consideration should be given to whether any special rules may apply.

Author profile

Patrick Lavery CTA

Patrick Lavery is a Partner in the Tax practice of Ernst & Young in Brisbane. He has worked in a number of Australian locations as well as in Kuala Lumpur, Malaysia. Patrick has over 20 years’ experience in the provision of indirect tax advice and assistance to private and public sector clients. This has included involvement on either the buy or sell side of many major acquisitions and divestments undertaken in Queensland as well as a number of the major infrastructure projects undertaken including mining, port, and oil and gas joint venture projects. Patrick’s experience includes dealing with complex transactions and associated contractual arrangements, as well as system and process issues. - Current at 16 June 2017

More by Patrick LAVERY

• Financial transactions: Some current issues arising from recent cases and interpretations paper - 14-September-2017
• GST and infrastructure projects paper - 06-September-2012
• GST Audits - 28-November-2000
• GST - The Tourism and Leisure Industries - 27-July-1999
• GST - The Tourism and Leisure Industries - 19-February-1999

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