GST Q&A – GST and Booking Agents (e.g. WOTIF)

Question: We use online booking organisations for booking hotels etc. The hotels are located within Australia.
The documentation received does not contain any reference to GST.
Do we treat the booking organisation as an ‘agent’ and not the ‘supplier’ and account for the GST within the transaction?

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Disclaimer: This article is based upon information available as at the time of publishing and may be subject to change.