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The facilitation fee charged by inbound tour operators is liable for GST at the standard rate of 15%.
The facilitation fee is for services that a registered person provides to:
The tourism products and services may include accommodation, meals, transport, and other activities.
The GST on facilitation fees is zero-rated for a transitional period from 1 July 2007 to 30 June 2008 to help minimise the impact of the law clarification.
If you supplied services that include the facilitation of inbound tour operations in the transitional period and GST was paid on these services you may be entitled to a refund of the amount of GST paid.
You can only claim the GST back on the facilitation fee in the transitional period, not the GST on the whole package.
You are eligible to receive a refund if you:
You must apply in writing before 8 June 2010 and include:
The amount calculated must be:
|GST sales||Period 1 July 2007 - 31 August 2007|
|Total GST (inclusive) sales fo period||
The refund for this period is the facilitation fee divided by 9 ($1250/9 equals $138.88 GST)
Send your application to:
Inland Revenue Investigations Unit
P O Box 33-150