The Australian Treasury has published the Treasury Laws Amendment (2018 4 Measures No. 5) Bill 2018: Online hotel 5 bookings for public consultation.
Currently, GST-registered businesses in Australia are required to include sales of Australian hotel accommodation in their GST turnover, while offshore suppliers are exempt. The draft Bill amends the GST Act to require offshore suppliers of rights or options to use commercial accommodation in Australia to include these supplies in working out …