Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2019.
Schedule 2 to this Bill requires offshore suppliers of rights or options to use commercial accommodation in Australia to include these supplies in working out their GST turnover.
Date of effect : These amendments apply in relation to supplies where consideration is first received, or before consideration is received an invoice is issued, on or after 1 July 2019.
Proposal announced : This Schedule fully implements the measure ‘levelling the playing field for online hotel bookings’ from the 2018-19 Budget.
Source: gov.au
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