Loading
Ryan0329(Newbie)Newbie
17 Apr 2026

Hi,

I would like to seek clarification regarding GST credits for accommodation expenses.

Our office booked accommodation in Australia through an online platform (e.g. Booking.com).


The total amount paid is higher than the amount shown on the tax invoice issued by the accommodation provider.

It appears that the difference may be due to booking platform fees, foreign exchange differences, or card surcharges.


In this situation, could you please confirm whether it is correct to claim GST credits only based on the GST amount shown on the valid tax invoice issued by the accommodation provider?

Also, is it acceptable that the GST claimed does not reconcile with the total amount paid, as the payment may include non-GST components or separate supplies?

20 views
1 replies
20 views
1 replies

Most helpful response

Most helpful reply

JayATO(Community Support)Community Support
20 Apr 2026

Hi @Ryan0329,


Yes, you're correct to claim GST credits only based on the GST amount shown on the valid tax invoice issued by the accommodation provider. This is the case even when the total amount you've paid differs from the invoice amount.


When you book Australian accommodation through an online platform, it may act as either an agent or a reseller. The accommodation provider or the platform can issue a tax invoice for the accommodation supply. To claim a GST credit, you need a tax invoice that shows the GST amount for the accommodation.

All replies

Most helpful reply

JayATO(Community Support)Community Support
20 Apr 2026

Hi @Ryan0329,


Yes, you're correct to claim GST credits only based on the GST amount shown on the valid tax invoice issued by the accommodation provider. This is the case even when the total amount you've paid differs from the invoice amount.


When you book Australian accommodation through an online platform, it may act as either an agent or a reseller. The accommodation provider or the platform can issue a tax invoice for the accommodation supply. To claim a GST credit, you need a tax invoice that shows the GST amount for the accommodation.

Liked by Ryan0329

Featured articles

When you need to register for GST

15 Apr 2026 · 4 min read time

Tax tips for managing your side hustle

22 Apr 2024 · 6 min read time

Working for a food delivery app

15 Apr 2026 · 4 min read time

Top liked users

  1. Taxduck

    (Taxicorn)

    327 likes

  2. PayrollDeanne

    (Taxicorn)

    318 likes

  3. Bruce4Tax

    (Taxicorn)

    192 likes

  4. YellowPotato

    (Taxicorn)

    145 likes

  5. Peter_Clyne

    (Superuser)

    101 likes

Top contributors

  1. PayrollDeanne

    (Taxicorn)

    1328contributions

  2. Taxduck

    (Taxicorn)

    1311contributions

  3. YellowPotato

    (Taxicorn)

    580contributions

  4. Bruce4Tax

    (Taxicorn)

    526contributions

  5. YEP

    (Devotee)

    280contributions

Loading
GST credit when payment differs from tax invoice (Booking.com case) | ATO Community