From 1 October 2019, Australia introduced GST at 10% on the provision of hotel rentals and other commercial lettings in the country, provided by non-resident companies on online platforms.
Prior to this, foreign businesses providing these types of supplies in Australia did not have to charge GST on their sales. However, in an effort to remove the unfair advantage that this gives to non-resident companies over Australian resident providers, the Australian government have now implemented GST at 10% on these types of supplies.
This new tax will be subject to the GST registration threshold of AUD 75,000 (approx. £40,000).