GST on accommodation supplied through electronic marketplaces – opt-out agreement criteria
This determination sets criteria for when a person who supplies accommodation through an electronic marketplace (an underlying supplier) can enter into an opt-out agreement with the operator of an electronic marketplace. The determination is made under section 60C(2BC) of the Goods and Services Tax Act 1985.
The determination applies on and from 21 May 2024 for taxable periods starting on or after 1 April 2024 and ending on or before 31 March 2025.