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如题 最近出门住了两天hotel，拿了发票一看，居然没有GST 人家特地发票底部注明 This complex is characterised as residential apartments. The supply of a residential apartment is treated as input taxed supply that results in no GST being included in your accommodation invoice. However, all ancillary services provided will incur GST. For more information, please see ATO GST Ruling 2012/5. 估计service apartment也是这么玩，只要能有厨房卫生间，就可以算residential  |
