Tourism Services Act 2003

An inbound tour operator is a person who alone or with others—

carries on a business of selling to any of the following entities who are overseas entities, for an inclusive price, travel packages that include persons visiting, or travelling in, Queensland—

wholesalers of travel packages;

retailers of travel packages;

corporate buyers of travel packages, including, for example, an overseas corporation that buys travel packages for its employees; or

holds himself, herself or itself out in any way as carrying on a business mentioned in paragraph (a); or

is entitled to share in the income of a business mentioned in paragraph (a).

For subsection (1), it is immaterial whether or not the person—

has a place of business in Queensland; or

directly or indirectly provides other tourism services to persons who use a travel package of the inbound tour operator.

A person mentioned in subsection (1)(a), (b) or (c) is taken to carry on the business of an inbound tour operator.

Despite subsections (1)(c) and (3), a person is not an inbound tour operator, and is not taken to carry on the business of an inbound tour operator, only because the person is entitled to share, as a shareholder, in the income of the business of an inbound tour operator that is a corporation.