出去住了两天hotel，发票居然没有GST，大企业还是会找漏洞

kci8h85

如题
最近出门住了两天hotel，拿了发票一看，居然没有GST
人家特地发票底部注明

This complex is characterised as residential apartments. The supply of a residential apartment is treated as input taxed supply that results in no
GST being included in your accommodation invoice. However, all ancillary services provided will incur GST. For more information, please see
ATO GST Ruling 2012/5.

估计service apartment也是这么玩，只要能有厨房卫生间，就可以算residential

milan451

这个跟漏洞无关把，ATO有特意针对service apartment 给的啊

NAT 12761-05.2012

147584830

你住的就不是酒店啊哈哈