• Summer  /  12:48am

Reef Tax & EMC

What is the EMC?
The Environmental Management Charge or EMC is a charge payable by most commercial operators granted permits by the Great Barrier Reef Marine Park Authority (GBRMPA). This includes operators conducting tourist programmes and non-tourist commercial charters plus those operating facilities in the Great Barrier Reef Marine Park . There is no Goods and Services Tax (GST) liability on the EMC.

Visitors to the reef participating in a tourist activity are now liable to pay the charge to the permit holder. The role of the operator in relation to the charge is to collect and remit the charge to the GBRMPA
All funds received as EMC payments are applied directly to management of the Great Barrier Reef Marine Park including education, research, ranger patrols and policy development.

At the time of printing a total fee of $5 per person per day is recommended to cover the cost of the EMC.


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