What is the GST treatment of a journey that combines sea and air transport?
For a mixed journey – where there is a combination of air and sea transport – the following applies: • Where the domestic leg of an international air voyage is by sea, the domestic sea leg is not GST-free. • Where the domestic leg of an international sea voyage is by air, the domestic air leg is not GST-free. However, domestic air transport of a passenger is GST-free if the passenger is a non-resident and the supply was purchased while they were outside Australia.
