Goods and Services Tax

As the resident manager acts as agent for the owner in most letting by ARAMA members, no GST is charged in relation to the supply of accommodation.  Accommodation services are provided for and on behalf of the owner of the apartment with the manager acting as letting agent. The supply is input taxed in accordance with the ATO’s GST Ruling 2000/20.  

When an invoice has a mixture of taxable supplies and GST-free accommodation on the same invoice, for example, input taxed accommodation and a tour, cot hire, telephone and other items, note that the invoice has no GST charged on the accommodation.