DISCLAIMER: Please note, this is not a legally approved document. We are outlining what our customers doing in Australia when it comes to the statutory requirements. They may be using Mews to achieve some of it and some third-party services to get to some of the remaining requirements.


Taxes

GST:

What are the VAT levels in Australia?

In Australia, VAT is known as GST. There are 3 levels of GST, 0%, 5.5%, and 10%.

What type of products should each GST level apply?

0% is for products and services which are tax exempt. In practice, this does not occur often in hotels but a hotel may sell items at their shop which are exempt from GST such as a loaf of bread. Some hotels argue that cancellation fees and no-show fees are at 0% GST. This is not confirmed by the government.

Goods and Services Tax (GST) in Australia is a value-added tax of 10% on most goods and services sales, with some exemptions (such as for certain food, healthcare, and housing items) and concessions (including qualifying long term accommodation which is taxed at an effective rate of 5.5%).

Is there an upcoming change in GST levels?

Not for now. The taxes don’t change often in Australia. Until at least January 2022 no changes are to be expected.

Should deposits be used for GST payments (in case of advance deposit payments) or not (or both are allowed)

The effect of this division is that GST does not become payable when a deposit, which is subject to forfeiture, is received.

GST becomes payable in the tax period in which:

  • the deposit is forfeited by the recipient for failure to perform any obligation under the agreement, or
  • the deposit is applied as part or all of the consideration for a supply.

City Tax:

What City taxes apply in your country? There are no city taxes in Australia

Fiscalisation requirements - NOT APPLICABLE

Reporting requirements?

Are there any tourism reports required? No tourism reports are legally required.

Is there Foreign Police integration required? No Foreign Police integration is legally required.

Are there any other Statistical Authority reports required? We are not aware of such requirement.

Data collection requirements

What data of guests should be collected (and does Mews require during online check-in) by law? We have no requirement to proactively send information to Immigration or Police but would generally co-operate if an RFI was submitted.

  • Full name
  • Arrival and departure date
  • Place of residence (city) including country if not in AUS
  • Type of identification shown upon check-in

Is it legal to make copies of passports?

It is legal but an operator must pay close attention to the passport’s issuing country as they might prevent it, however, hotels generally take the number of passport or number of ID and put it into the system Hotels choose to set these rules themselves, generally, they require this: This is required in order to verify your identity for hotel security purposes and to protect the credit cardholder. A valid Australian driver's license, Australian issued proof of age card, or an international passport are all acceptable forms of photo identification.

Accounting requirements:

https://www.aasb.gov.au/

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