Treasury Laws Amendment (Make Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Bill 2018 (November 2018)

The Accommodation Association of Australia does not support the bill passing Parliament in its current form. This is because the additional tax GST on accommodation bookings the legislation seeks to impose will fall on operators of accommodation businesses – not online travel agencies – making it a virtual bed tax. Effectively, this legislation will impose a new bed tax on Australia’s accommodation businesses of 3.75 per cent.