GST on supplies through electronic marketplaces – hostel and motel opt-out agreement criteria

This determination sets criteria for when a person who supplies accommodation through an electronic marketplace (an underlying supplier) can enter into an opt-out agreement with the operator of an electronic marketplace. The determination is made under section 60C(2BC) of the Goods and Services Tax Act 1985. 

The determination applies for taxable periods starting on or after 1 April 2025 and ending on or before 31 March 2028.