The Australian Taxation Office has issued a Practical Compliance Guideline on GST for inbound tour operators and agency (PCG 2018/6). The guidelines concern the treatment of inbound tour operators (ITO), which are Australia entities that enter into agreements with non-residents to arrange the supply of Australian tour packages. If an ITO is acting as an agent of the non-resident to arrange an Australian tour package, any commission charged in respect of that package will be exempt from GST. B…