20Condition for tourism services

20 Condition for tourism services

(1) The condition that must be satisfied by tourism services is that they are supplied in Australia to foreign persons and are not excluded by section 22. (2) Services are tourism services if the services are the supply of any of the following: (a) passenger transport by land, including vehicle hire (but not a transfer service for foreign tourists); (b) passenger transport by water or air; (c) at least one night’s accommodation (but not accommodation supplied to an individual other than a foreign tourist except while the individual is undertaking a leisure trip); (d) tours; (e) paid admission to: (i) a place that has one or more outstanding natural features or is of historical interest; or (ii) a park, nature reserve or botanical garden; or (iii) a wildlife sanctuary or zoological garden; or (iv) a museum, art gallery or craft centre; or (v) a place that is, or provides, an amenity appropriate to tourists; or (vi) an event; (f) services at a place the main purpose of which is to provide a venue and associated facilities for meetings, conventions and exhibitions; (g) the services of a restaurant or cafe; (h) services directly related to the act of gambling in a place licensed as a casino under an Australian law.