I am not convinced that the blog comments I read on AccomNews under the article 'OTAs (Expedia) must pay Hawaii taxes etc' were correct and having done some research, I posted the following:

'I do not believe that either you or Expedia have got this correct?

An extract from the ATO website reads as follows:

Other exports generally include supplies of things other than goods or real property for consumption outside Australia, such as services, various rights, recreational boats, financial supplies and other professional services.
There are specific rules that determine whether such a supply is GST-free.

Broadly, a supply of a service is GST-free if the both the recipient of the service is outside Australia and the use of the service is outside Australia.

Example: Service used in Australia. A school in Australia provides tuition to overseas students in Australia. However, it bills the overseas parent of the student directly. As the supply is being made to a student in Australia the supply is not GST-free.'

I think that we carry on as normal until we hear otherwise from our accountants or the ATO.