Australia has a Goods and Services Tax (GST) of 10 per cent. Prices in Australia are shown as inclusive of GST. International and domestic flights purchased overseas, by non-residents, are GST free. Continuous domestic legs of international journeys are also GST free.
GST is payable on tourism services such as accommodation, day tours, guides, ground transport (including coach, rail and cruise), translators and meals.
The tax applies to pre-booked and pre-paid goods and services in Australia, which are purchased before arrival in Australia, for example tours or accommodation. The prices quoted for your Australian holiday, by your travel agent, will already include the Goods and Services Tax (GST). The total amount is payable at the time of ticketing your holiday.