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 their GST turnover from 1 July 2019. Where the total GST turnover meets or exceeds the registration threshold (AUD 75,000), GST must be remitted for their taxable supplies.
Click the following link for the consultation page, which includes the draft legislation and explanatory memorandum. Submissions may be made up to 9 August 2018.