Goods and Services Tax (GST) Application

Goods and Services Tax (GST) is applicable to domestic travel within Australia. It is based on the total value of the domestic ticket i.e. base fare plus ticket taxes.

GST is shown on the ticket using the ticket tax code ‘UO’ and is calculated at 10% of the total base fare and taxes.

When a domestic ticket is reissued, GST is applied to the additional base fare and ticket taxes as well as the change fee which is receipted separately by EMD-S. 
 
GST already collected cannot be used as credit towards any additional payment when the ticket is reissued and must be carried forward to the new ticket.

GST does not apply to domestic travel within Australia when it is part of  international air transport. The domestic flight sectors within Australia must be issued on the same ticket or a separate ticket and cross referenced to the international ticket by adding the international ticket number to the ticket endorsement box of the domestic ticket.

If the international air transport is on a ticketless airline, the name of the airline and the booking reference must be added to the ticket endorsement of the domestic ticket.

For example:  Jetstar - NF23BC

Note:  GST does apply to the domestic ticket if the international journey is a cruise.

When a domestic ticket is reissued to an international ticket, the GST (UO) must be carried over to the international ticket.

If a change fee applies, an EMD-S is issued and the GST must be collected.

If a domestic fare is non-refundable or has a cancellation fee, the GST component of the non-refundable amount is also non-refundable. If taxes only are being refunded, only the GST component that applies to those taxes is refundable.