Tourism Tax (Digital Platform Service Provider) (Amendment) (No. 2) Regulations 2023

The Federal Government Gazette has announced an amendment to the Tourism Tax (Digital Platform Service Provider) Regulations 2023, which will be implemented starting 1 January 2024.

The amendment involves modifications to the Tourism Tax (Digital Platform Service Provider) Regulations 2021 concerning digital platform service providers and the removal of specific regulations and schedules. The key changes introduced by the amendment to the Tourism Tax (Digital Platform Service Provider) Regulations 2023 are as follows:

1. Regulation 2 of the principal Regulations (Tourism Tax (Digital Platform Service Provider) Regulations 2021) is amended by:

• Deleting the words “in Form TTx-01A” from sub-regulation.
• Deleting the words “through electronic service” from sub-regulation.

1. The heading of Part IV of the principal Regulations is amended by deleting the word “RETURN,”
2. Regulation 6 of the principal Regulations is deleted.
3. Sub-regulation 8(1) of the principal Regulations is amended by deleting the words “in Form TTx-04A”.
4. Regulation 16 of the principal Regulations is deleted.
5. The Schedule to the principal Regulations is deleted.

References:

Tourism Tax (Digital Platform Service Provider) Regulations 2023

Tourism Tax (Digital Platform Service Provider) Regulations 2021