@Anthony31
Interesting that you asked this question as legislation changes on July 1. Here is an email from booking. com received 2 weeks ago. They are starting to charge 10% on the next invoices if you are not registered for GST. Have not heard anything about Airbnb charging the extra 10% yet nor have they asked for proof of our GST registration. You will need to check billing after 1 July. Not sure how those of us who are exempt will notify them. If you hear anything please let us know!
Lisa
Dear Partner,
As of July 2017, Australia will implement new Goods and Services Tax (GST) rules relating to digital products and services supplied by foreign companies to Australian consumers without a valid Australian Business Number (ABN), and/or not registered for GST purposes in Australia.
As a consequence of these rules, service recipients without a valid ABN and/or not registered for GST purposes must be charged 10% Australian GST by foreign companies, in line with local suppliers.
Due to this new legislation, we need you to provide your ABN and let us know whether or not you are GST registered in Australia, so that we can invoice your business correctly.
Please log in to your booking. com extranet, fill in your ABN (if applicable) and tick ‘Yes’ or ‘No’ to the question “Is your accommodation registered for GST purposes in Australia?” before Friday 16 June 2017.
If you have any further questions about GST, please contact your tax advisor or accountant.
Thank you, The booking. com team