These further changes confirm and clarify the rules as well as introduce:
- rules to address circumstances when a person, referred to as a “listing intermediary”, is interposed between an underlying supplier of taxable accommodation and the operator of an electronic marketplace
- adjustment rules for the flat-rate credit that will enable marketplace operators and listing intermediaries to self-correct errors related to the calculation of the flat-rate credit
- a transitional rule to ensure that marketplace operators and listing intermediaries do not have to account for GST on contracts for taxable accommodation entered into before 1 April 2024, and
- a range of other minor measures.
These new measures passed into law in March 2024. This special report covers these changes, and replaces the earlier special report published in June 2023.