Queensland Consolidated Acts Queensland Consolidated Acts(1) An inbound tour operator is a person who alone or with others--
(a) 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--
(i) wholesalers of travel packages;
(ii) retailers of travel packages;
(iii) corporate buyers of travel packages, including, for example, an overseas corporation that buys travel packages for its employees; or
(b) holds himself, herself or itself out in any way as carrying on a business mentioned in paragraph (a); or
(c) is entitled to share in the income of a business mentioned in paragraph (a).
(2) For subsection (1), it is immaterial whether or not the person--
(a) has a place of business in Queensland; or
(b) directly or indirectly provides other tourism services to persons who use a travel package of the inbound tour operator.
(3) A person mentioned in subsection (1)(a), (b) or (c) is taken to carry on the business of an inbound tour operator.
(4) 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.