Travel agents’ commission
Where a travel agent receives a commission on travel that does not attract GST, then the commission is also GST-free. So when claiming commission for travel which includes both taxable and GST-free components the commission needs to be apportioned and GST charged only on that portion of the travel which is taxable. When your bookkeeper is completing your BAS statement they need to enter the GST-free commission in the Export Sales (G2) section.
Does this apply only to registered travel agents? No. You might be a conference organizer or someone who works through a registered travel agent and charges that agent a commission.
So if you are in the travel industry, it is a good idea to check that your bookkeeper is keeping track of which sales are taxable and which are GST-free.
For more information please see: http://www.ato.gov.au/taxprofessionals/content.asp?doc=/content/13384.htm