There are a number of specific provisions contained in the 'A New Tax System (Goods and Services Tax) Act 1999'(hereafter referred to as the GST Act) that deal with the hospitality, tourism and gaming industries covered by this paper. However, as the structure of the proposed GST legislation is to focus upon supplies and/or acquisitions generally, it is important to keep in mind that it is not the classification of the taxpayer or industry that is relevant for GST purposes, but rather the specific supplies/acquisitions themselves.Accordingly, the general rules applying GST must always be considered first, and then consideration should be given to whether any special rules may apply.
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