Is transport wholly outside Australia GST-free?
The supply of transport (such as coach tours, train transport, hire-cars and ferry passages) to passengers from a place outside Australia to the same or another place outside Australia is GST-free. The arrangement and insurance of the overseas transport is also GST-free. Example Rachael has booked a trip to England. The itinerary includes coach tours in England and a cross-channel sea voyage. Arranging the transport and insurance is GST-free.
