Specified premises designation governs opt in and opt out declarations for hotel accommodation suppliers, altering registration and filing timelines. Amendment redefines specified premises for hotel accommodation suppliers effective 1 April 2025: a premises is a specified premises if it previously supplied accommodation above a monetary threshold, or if a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, or if an applicant files an opt in declaration within fifteen days of registration acknowledgement. The amendment inserts Annexures VII-IX prescribing opt in and opt out declaration formats and timelines, requiring separate filings for each premises.
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Provisions expressly mentioned in the judgment/order text.
Specified premises designation governs opt in and opt out declarations for hotel accommodation suppliers, altering registration and filing timelines.
Amendment redefines specified premises for hotel accommodation suppliers effective 1 April 2025: a premises is a specified premises if it previously supplied accommodation above a monetary threshold, or if a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, or if an applicant files an opt in declaration within fifteen days of registration acknowledgement. The amendment inserts Annexures VII-IX prescribing opt in and opt out declaration formats and timelines, requiring separate filings for each premises.
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