1. PEAKTAX QUESTIONAIRE Opportunity Checklist The purpose of this checklist is to establish whether the client is entitled to register for GST in Australia and to claim input tax credits for GST incurred on certain acquisitions. In addition, this tool will identify whether the client may have any liability to pay GST in Australia. Note that an answer ‘no’ to those questions marked with an asterisk indicates that this opportunity may not be viable for this client. Part A Registration for GST 1.*Is the client carrying on an enterprise? If yes, what type of entity? Eg Limited Company, Proprietary Company, Trust, Other? What date did the client commence carrying on the enterprise? Does the client carry on any part of its business in Australia. Yes  No  Yes  No  ……………………….

2. PEAKTAX QUESTIONAIRE 2.*Does the client acquire ‘land content’ from Australian suppliers? If yes, what type of ‘land content’ is acquired? Note some accommodation may be exempt from GST Yes  No  Hotel/accommodation  Restaurants  Local transport/tours  Entertainment  Car hire  Other  Part B Entitlement to GST input tax credits 3.*Does the client incur GST on ‘land content’ from the Australian supplier? How many suppliers in each category above? Yes  No  Don’t know  4.What is the approximate annual/monthly spend? ………………………. How many invoices would be received from Australian supplies each month? ………………………. 5.Describe the activities of the client. That is, does it sell land content by wholesale or retail? Does it package land content and sell to other tour operators, travel agents or direct to travellers? ……………………….

3. PEAKTAX QUESTIONAIRE 6.Does the client have an establishment in Australia? If yes, what activities does the client carry on through the Australian establishment? Part C Liability to pay output tax Yes  No  Don’t know  7.Is the client liable to pay Australian income tax or lodge Australian income tax returns? 8.Does the client have an agent in Australia? If yes, what activities does the agency carry on on behalf of the client? Yes  No  Don’t know  Yes  No  Don’t know  ………………………. 6. *Does the client acquire the land content as principal? Does the client have an agreement with the supplier that supports this? Note that acquisition as an agent may not give rise to an entitlement to GST input tax credits? Yes  No  Don’t know  Yes  No  Don’t know 