Specified premises designation for hotel accommodation enables opt-in and opt-out declarations affecting registration and filing obligations. The amendment redefines specified premises effective 1 April 2025: a premises is specified if prior-year accommodation sales exceeded the per-unit per-day threshold, or if a registered supplier timely files an opt in declaration between 1 January and 31 March of the preceding financial year, or if a registration applicant files an opt in within fifteen days of registration acknowledgement. Annexures VII-IX (effective 16 January 2025) prescribe the opt in and opt out declaration formats, require separate filings per premises, identification details, authorized signature and jurisdictional acknowledgement, and provide that declarations apply for the whole financial year and continue until altered by a subsequent declaration.
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Provisions expressly mentioned in the judgment/order text.
Specified premises designation for hotel accommodation enables opt-in and opt-out declarations affecting registration and filing obligations.
The amendment redefines specified premises effective 1 April 2025: a premises is specified if prior-year accommodation sales exceeded the per-unit per-day threshold, or if a registered supplier timely files an opt in declaration between 1 January and 31 March of the preceding financial year, or if a registration applicant files an opt in within fifteen days of registration acknowledgement. Annexures VII-IX (effective 16 January 2025) prescribe the opt in and opt out declaration formats, require separate filings per premises, identification details, authorized signature and jurisdictional acknowledgement, and provide that declarations apply for the whole financial year and continue until altered by a subsequent declaration.
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