Minister for Revenue and Assistant Treasurer Senator Helen Coonan said today that the Government will seek to meet with representatives of the Marine Tourism Industry in relation to their concerns about the operation of the GST and the Great Barrier Reef Marine Park Environment Management Charge (EMC).
The EMC is levied on commercial tourism operators by the Great Barrier Reef Marine Park Authority for research, education and Marine Park management. Under Division 81 of the GST Act, the EMC does not have GST applied when it is paid by the tourism operators to the Great Barrier Reef Marine Park Authority.
"The Government has recently been advised that audit activity by the Australian Taxation Office has revealed that there appears to be confusion or mis-understanding about whether the cost of the EMC should form part of the GST supply in tourism operators' ticket prices" Senator Coonan said today.
Given that different approaches appear to have been used by various operators in the industry, and considering that significant unpaid GST liabilities may have accrued, the Government will seek urgent meetings with representatives of the industry and the ATO to determine the extent and impact of any confusion.
Senator Coonan said that the Government will work quickly with the industry to gain an appreciation of the extent of any problem and will look at what options may be available to determine an appropriate way forward.