{"id":"BILL-TAS-short-stay-levy-bill-2026-13-of-2026","name":"Short Stay Levy Bill 2026","slug":"short-stay-levy-bill-2026","collection":"bill","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":null,"makingDate":"2026-01-01","administeringDepartment":null,"currentVersion":{"id":446204,"registerId":"BILL-TAS-short-stay-levy-bill-2026-13-of-2026:current","compilationNumber":null,"startDate":"2026-01-01","status":"in_force","reasons":null,"registeredAt":"2026-05-08T16:48:56.610Z"},"sections":[{"sectionNumber":"retrieval-0001","sectionType":"document_chunk","heading":"Document excerpt 1","content":"# Short Stay Levy Bill 2026\n\n[Bill 13]-VI\nTASMANIA\n__________\nSHORT STAY LEVY BILL 2026\n__________\nCONTENTS\nPART 1 – PRELIMINARY\n1. Short title\n2. Commencement\n3. Interpretation\n4. Meaning of booking platform\n5. Meaning of short stay accommodation\n6. Meaning of short stay booking\n7. Meaning of total booking fee\n8. Application of Taxation Administration Act 1997\n9. Act binds Crown\nPART 2 – SHORT STAY LEVY\nDivision 1 – Imposition of levy\n10. Short stay levy imposed\n11. When does liability for the short stay levy arise?\n12. Who is liable to pay the short stay levy?\n13. How to calculate levy if booking fee in foreign currency\nDivision 2 – Payment of levy\n14. Registration for payment of short stay levy\n15. Return period for levy\n16. Lodgement of return and payment of tax\n\n2\nDivision 3 – Administration of levy\n17. Person to notify Commissioner if no longer liable to pay levy\n18. Cancellation of registration for payment of short stay levy\n19. Declaration if premises are not short stay accommodation\nPART 3 – MISCELLANEOUS\n20. Non-application of Act\n21. Minister may declare premises as exempt premises\n22. Certain information to be published annually\n23. Regulations\n24. Administration of Act\n25. Consequential amendments\nSCHEDULE 1 – CONSEQUENTIAL AMENDMENTS\n\n[Bill 13] 3\nSHORT STAY LEVY BILL 2026\nThis Public Bill originated in the House of Assembly, and, having this day passed, is\nnow ready for presentation to the Legislative Council for its concurrence.\nLAURA ROSS, Clerk of the House\n7 May 2026\n(Brought in by the Treasurer, the Honourable Eric Abetz)\nA BILL FOR\nAn Act to impose a levy in relation to the provision of short\nstay accommodation within the State\nBe it enacted by Her Excellency the Governor of Tasmania, by\nand with the advice and consent of the Legislative Council and\nHouse of Assembly, in Parliament assembled, as follows:\nPART 1 – PRELIMINARY\n1. Short title\nThis Act may be cited as the Short Stay Levy Act\n2026.\n2. Commencement\nThis Act commences on a day to be proclaimed.\n3. Interpretation\nIn this Act –\napproved form means –\n\nShort Stay Levy Act 2026\nAct No. of 2026\ns. 3 Part 1 – Preliminary\n4\n(a) a form approved by the\nCommissioner; and\n(b) any information required to be\nprovided with, or attached to, a\nform approved by the\nCommissioner;\nbooking platform – see section 4;\nbooking platform provider means a person\nwho provides a booking platform;\nCommissioner has the same meaning as in the\nTaxation Administration Act 1997;\nGST has the same meaning as in the A New\nTax System (Goods and Services Tax) Act\n1999 of the Commonwealth;\npremises means the whole, or any part, of –\n(a) a building, within the meaning of\nthe Building Act 2016; or\n(b) a caravan or other vehicle;\nregistered short stay levy payer means a\nbooking platform provider registered\nunder section 14;\nreturn period means the period referred to in\nsection 15;\nshort stay, in relation to a person’s occupation\nof premises, means occupation of the\npremises for a continuous period of less\nthan 28 days, exclusive of the day on\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 1 – Preliminary s. 4\n5\nwhich the person is required to vacate the\npremises;\nshort stay accommodation – see section 5;\nshort stay accommodation provider means a\nperson who provides short stay\naccommodation for short stays;\nshort stay booking – see section 6;\nshort stay levy means the levy referred to in\nsection 10;\ntotal booking fee – see section 7;\nvehicle includes –\n(a) a vehicle within the meaning of\nthe Traffic Act 1925; and\n(b) any vessel, train or aircraft;\nyear means financial year.\n4. Meaning of booking platform\n(1) For the purposes of this Act, a service is a\nbooking platform if the service –\n(a) facilitates requests to book a short stay in\nshort stay accommodation; and\n(b) arranges or facilitates the acceptance of\nthose requests by or on behalf of short\nstay accommodation providers.\n\nShort Stay Levy Act 2026\nAct No. of 2026\ns. 5 Part 1 – Preliminary\n6\n(2) In determining whether a service is a booking\nplatform for the purposes of this Act, it is\nirrelevant whether or not –\n(a) the service has a website, or other\npresence, on the internet; or\n(b) an act referred to in subsection (1)(a) or\n(b) involves the use of a wholly or partly\nautomated system; or\n(c) the service facilitates payment of a fee\nfor booking the short stay\naccommodation; or\n(d) the person who provides the service is\nlocated within the State.\n(3) Despite subsection (1), a service is not a booking\nplatform if the service refers a person to another\nservice for the purposes of the person using the\nother service to do one or more acts referred to\nin subsection (1)(a) or (b).\n5. Meaning of short stay accommodation\n(1) In this section –\nhealth facility includes –\n(a) a public hospital, or private\nhospital or day-procedure centre,\nwithin the meaning of the Health\nService Establishments Act 2006;\nand\n(b) a hospice; and\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 1 – Preliminary s. 5\n7\n(c) a consultation room of a\npractitioner within the meaning\nof the Health Service\nEstablishments Act 2006; and\n(d) a facility used to provide health\nservices within the meaning of\nthe Tasmanian Health Service\nAct 2018;\nmobile accommodation means premises that\nare a caravan or other vehicle that –\n(a) has been hired, for consideration,\nfor the purpose of being –\n(i) operated as a vehicle; or\n(ii) towed by a vehicle; and\n(b) is hired to be used as\naccommodation at a location\nother than the location where the\ncaravan or other vehicle is hired.\n(2) For the purposes of this Act, short stay\naccommodation means premises within the State\nthat may be used by a person for accommodation\nother than premises specified in subsection (3).\n(3) Short stay accommodation does not include any\nof the following premises:\n(a) accommodation at a hotel, motel, inn or\nsimilar commercial premises;\n\nShort Stay Levy Act 2026\nAct No. of 2026\ns. 5 Part 1 – Preliminary\n8\n(b) accommodation at a hostel, boarding\nhouse, lodging house or similar\ncommercial premises;\n(c) accommodation in a dwelling where the\ndwelling is also usually occupied by the\nowner of the dwelling;\n(d) accommodation at a caravan park,\ncamping ground or similar premises;\n(e) accommodation on land where the land is\nprimarily operated –\n(i) as a primary produce business\nwithin the meaning of the\nPrimary Produce Safety Act\n2011; or\n(ii) as part of a business associated\nwith a primary produce business,\nwithin the meaning of that Act;\n(f) accommodation for a patient of a health\nfacility, if the accommodation is\nprovided by the entity who owns or\noperates the health facility;\n(g) accommodation used for housing support\nservices, within the meaning of the\nHomes Tasmania Act 2022, that is\nprovided by a housing support provider\nwithin the meaning of that Act;\n(h) a residential care service within the\nmeaning of the Land Tax Act 2000;\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 1 – Preliminary s. 5\n9\n(i) a retirement village within the meaning\nof the Land Tax Act 2000;\n(j) accommodation that –\n(i) is operated by a club, or social\ngroup, whose membership is only\nopen to persons invited by the\nclub or group or nominated by\nexisting members; and\n(ii) is solely available for use by\nmembers of the club or group, or\nreciprocal members of the club or\ngroup, and their guests;\n(k) premises that are primarily used to\nprovide residential accommodation by,\nor on behalf of –\n(i) a school within the meaning of\nthe Education Act 2016; or\n(ii) TasTAFE within the meaning of\nthe TasTAFE (Skills and Training\nBusiness) Act 2021; or\n(iii) an institution within the meaning\nof the Higher Education Funding\nAct 1988 of the Commonwealth;\n(l) emergency, or crisis, accommodation for\npeople in crisis that is –\n(i) at premises used for emergency\nor crisis accommodation; and\n\nShort Stay Levy Act 2026\nAct No. of 2026\ns. 5 Part 1 – Preliminary\n10\n(ii) provided by the entity who owns\nor operates the emergency\naccommodation;\n(m) accommodation for a person who is\nemployed, or engaged, by another person\nthat is –\n(i) at premises located at, or\nassociated with, the place of that\nemployment or engagement; and\n(ii) provided by the other person in\nconnection with that employment\nor engagement;\n(n) a vessel that is mainly used for transport\nin the ordinary course of a business\nproviding vessels for transport;\n(o) mobile accommodation;\n(p) accommodation that is declared, by order\nunder section 21, as exempt premises.\n(4) In determining whether premises are short stay\naccommodation for the purposes of this Act, it is\nirrelevant whether or not –\n(a) the premises are used for more than one\npurpose including, but not limited to –\n(i) residential premises; and\n(ii) a purpose other than the provision\nof short stay accommodation or\nresidential premises; and\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 1 – Preliminary s. 6\n11\n(b) the premises are –\n(i) permanent or temporary; or\n(ii) fixed to the land or mobile.\n6. Meaning of short stay booking\n(1) For the purposes of this Act, a booking is a short\nstay booking if the booking relates to a short stay\nin premises by a person.\n(2) In determining whether a booking is for a short\nstay in premises, the duration of the booking is\nto be calculated on –\n(a) the date on which the person is\nauthorised, under the terms of the\nbooking, to occupy the premises; and\n(b) whichever of the following dates is later:\n(i) the date on which the person\nvacates the premises;\n(ii) the date on which the person is\nrequired to vacate the premises\nunder the terms of the booking.\n7. Meaning of total booking fee\n(1) For the purposes of this Act, the total booking\nfee for a short stay booking means the total\namount that is payable for the booking, other\nthan –\n\nShort Stay Levy Act 2026\nAct No. of 2026\ns. 8 Part 1 – Preliminary\n12\n(a) an amount that has been waived or\nprovided as a credit or refund to the\nperson who booked the accommodation;\nand\n(b) an amount charged in respect of the\npayment method used to pay for the\nbooking; and\n(c) an amount (the levy amount), that is\nincluded in the amount payable due to\nthe short stay levy, that does not exceed\nthe amount payable under this Act for the\nshort stay booking; and\n(d) any GST that is payable in respect of the\nlevy amount.\n(2) For the avoidance of doubt, the total amount that\nis payable for a short stay booking includes –\n(a) any GST that is payable in respect of the\nbooking, other than the GST referred to\nin subsection (1)(d); and\n(b) any amount that is payable in respect of\nthe booking, regardless of whether the\nperson occupies the premises for the\nshort stay, unless the amount is waived\nor provided as a credit or refund.\n8. Application of Taxation Administration Act 1997\nThis Act is to be read together with the Taxation\nAdministration Act 1997 which provides for the\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 1 – Preliminary s. 9\n13\nadministration and enforcement of this Act and\nother taxation laws.\n9. Act binds Crown\n(1) This Act binds the Crown in right of Tasmania\nand, so far as the legislative power of the\nParliament permits, the Crown in all its other\ncapacities.\n(2) Despite subsection (1), the Crown in any of its\ncapacities is not liable to be prosecuted for an\noffence under this Act.\n\nShort Stay Levy Act 2026\nAct No. of 2026\ns. 10 Part 2 – Short Stay Levy\n14\nPART 2 – SHORT STAY LEVY\nDivision 1 – Imposition of levy\n10. Short stay levy imposed\n(1) This Act imposes a levy in respect of a short stay\nin short stay accommodation located within the\nState for which a fee is payable.\n(2) The rate of the short stay levy payable under this\nAct for a short stay in short stay accommodation\nwithin the State is –\n(a) 5% of the total booking fee for that short\nstay, rounded down to the nearest\nmultiple of 5 cents; or\n(b) such other percentage, as is prescribed,\nof the total booking fee for that short\nstay, rounded down to the nearest\nmultiple of 5 cents.\n11. When does liability for the short stay levy arise?\n(1) Liability, in respect of a short stay in short stay\naccommodation, for the short stay levy arises on\nthe day on which that short stay is completed.\n(2) For the purposes of subsection (1), a short stay in\nshort stay accommodation is completed on the\nday on which the person is required to vacate the\naccommodation, under the terms of the short\nstay booking, regardless of whether the person –\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 2 – Short Stay Levy s. 12\n15\n(a) vacates the accommodation on that day\nor an earlier day; or\n(b) occupies the accommodation for any\nperiod during the period of the short stay\nbooking.\n(3) Despite subsection (1), no liability arises in\nrespect of a short stay in short stay\naccommodation if the total booking fee for the\nbooking is waived, credited or refunded.\n12. Who is liable to pay the short stay levy?\nA booking platform provider is liable to pay the\nshort stay levy imposed in respect of each short\nstay booking made through the booking platform\nprovided by the booking platform provider.\n13. How to calculate levy if booking fee in foreign\ncurrency\nFor the purposes of this Act, if the total booking\nfee for a short stay in short stay accommodation\nis quoted in a currency other than Australian\ncurrency, the amount of the total booking fee is\nto be converted into Australian currency –\n(a) before the amount of the short stay levy\nfor the short stay is calculated; and\n(b) at the exchange rate published by the\nReserve Bank of Australia in respect of\nthe foreign currency –\n\nShort Stay Levy Act 2026\nAct No. of 2026\ns. 14 Part 2 – Short Stay Levy\n16\n(i) on the day on which the short\nstay booking is made in respect\nof the short stay; or\n(ii) if the relevant exchange rate is\nnot published on that day, the last\nrelevant exchange rate published\nbefore that day.\nDivision 2 – Payment of levy\n14. Registration for payment of short stay levy\n(1) A person who is a booking platform provider,\nfor short stay accommodation within the State, is\nrequired to be registered under this Act.\n(2) A person may apply to the Commissioner, in an\napproved form, for registration under this Act.\n(3) If a person makes an application for registration\nin accordance with this section, the\nCommissioner must register the person.\n(4) If a person is required to be registered under this\nsection, the person must –\n(a) be a registered short stay levy payer; or\n(b) have applied for registration under\nsubsection (2), and that application has\nyet to be determined –\nbefore the end of the first return period in which\nthe person is liable, under this Act, to pay the\nshort stay levy.\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 2 – Short Stay Levy s. 15\n17\nPenalty: In the case of –\n(a) a body corporate, a fine not\nexceeding 100 penalty units; or\n(b) any other case, a fine not\nexceeding 20 penalty units.\n(5) A person must remain a registered short stay\nlevy payer while the person is liable, under this\nAct, to pay the short stay levy.\nPenalty: In the case of –\n(a) a body corporate, a fine not\nexceeding 100 penalty units; or\n(b) any other case, a fine not\nexceeding 20 penalty units.\n15. Return period for levy\n(1) In this section –\nannual threshold, in respect of relevant\nbooking fees received by a booking\nplatform provider in a year, means\n$75 000 or such other amount as is\nprescribed;\nrelevant booking fees, in relation to a booking\nplatform provider in a year, means the\ntotal booking fees for short stay bookings\nthat –\n(a) are made through the booking\nplatform of that provider; and\n\nShort Stay Levy Act 2026\nAct No. of 2026\ns. 16 Part 2 – Short Stay Levy\n18\n(b) relate to short stay\naccommodation located within\nthe State; and\n(c) relate to short stays that are\ncompleted within that year,\n(2) The return period for the payment of the short\nstay levy by a booking platform provider in a\nyear (the relevant year) is –\n(a) if the booking platform provider\nreceived, in the year immediately\npreceding the relevant year, relevant\nbooking fees that exceed, in total, the\nannual threshold – the three-month\nperiod that commences on 1 July, 1\nOctober, 1 January or 1 April in the\nrelevant year; and\n(b) in any other case – the relevant year.\n(3) Despite subsection (2), if this Act commences on\nor after 1 July in any year, the return period for\nthe payment of the short stay levy by a booking\nplatform provider in that year is such part of that\nyear that remains after the commencement of\nthis Act.\n16. Lodgement of return and payment of tax\n(1) Within 30 days after the end of a return period, a\nregistered short stay levy payer or a person who\nis required to be registered under this Act must –\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 2 – Short Stay Levy s. 16\n19\n(a) lodge a return, in an approved form, in\nrespect of the return period; and\n(b) pay to the Commissioner the amount of\nthe short stay levy for which the person\nis liable under this Act in respect of the\nshort stay bookings completed during the\nreturn period.\nPenalty: In the case of –\n(a) a body corporate, a fine not\nexceeding 100 penalty units; or\n(b) any other case, a fine not\nexceeding 20 penalty units.\n(2) Subsection (1) applies to a registered short stay\nlevy payer in respect of a return period even if\nthe registered short stay levy payer is not liable\nto pay the levy for that return period.\n(3) After receiving a return under this section in\nrespect of a return period from a registered short\nstay levy payer, the Commissioner may request\nthe registered short stay levy payer to provide\nfurther information in respect of the return.\n(4) A person who receives a request from the\nCommissioner under subsection (3) must comply\nwith the request.\nPenalty: In the case of –\n(a) a body corporate, a fine not\nexceeding 100 penalty units; or","sortOrder":0},{"sectionNumber":"retrieval-0002","sectionType":"document_chunk","heading":"Document excerpt 2","content":"Short Stay Levy Act 2026\nAct No. of 2026\ns. 17 Part 2 – Short Stay Levy\n20\n(b) any other case, a fine not\nexceeding 20 penalty units.\nDivision 3 – Administration of levy\n17. Person to notify Commissioner if no longer liable to\npay levy\n(1) A registered short stay levy payer must notify\nthe Commissioner if the registered short stay\nlevy payer –\n(a) is no longer incurring a liability to pay\nthe short stay levy in respect of premises;\nand\n(b) does not expect to incur any such\nliability in the future.\n(2) A registered short stay levy payer must give\nnotice under subsection (1) –\n(a) if the registered short stay levy payer has\na liability for the short stay levy in the\ncurrent return period, within 14 days\nafter the date on which the person is\nrequired to lodge a return for the return\nperiod; or\n(b) in any other case, within 14 days of the\ndate of the change in circumstances.\nPenalty: In the case of –\n(a) a body corporate, a fine not\nexceeding 100 penalty units; or\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 2 – Short Stay Levy s. 18\n21\n(b) any other case, a fine not\nexceeding 20 penalty units.\n(3) The Commissioner must cancel the registration\nof the person on receipt of the notice given under\nthis section.\n18. Cancellation of registration for payment of short\nstay levy\n(1) The Commissioner, by written notice given to a\nperson who is a registered short stay levy payer,\nmay cancel the registration of the person, under\nsection 14, for any reason that the Commissioner\nconsiders appropriate.\n(2) The cancellation of a person’s registration under\nsubsection (1) has effect from the date specified\nin the notice given by the Commissioner, in\nrespect of the cancellation, under that subsection.\n19. Declaration if premises are not short stay\naccommodation\n(1) A person who has entered into an agreement\nwith a booking platform provider in respect of\npremises must provide the booking platform\nprovider with a declaration under this section if –\n(a) the person is making, or has previously\nmade, the premises available for short\nstay bookings on the booking platform\nprovided by the booking platform\nprovider; and\n\nShort Stay Levy Act 2026\nAct No. of 2026\ns. 19 Part 2 – Short Stay Levy\n22\n(b) the premises are not, or are no longer,\nshort stay accommodation on that\nbooking platform from the date specified\nin the declaration.\n(2) The Commissioner may notify, in writing, a\nbooking platform provider of the information\nthat is to be included in a declaration provided to\nthat provider under this section.\n(3) A booking platform provider who receives a\ndeclaration under this section must retain the\ndeclaration for at least 5 years after the provider\nreceived the declaration.\n(4) If a person makes a declaration under this\nsection in respect of premises –\n(a) the Commissioner may determine that,\ndespite the declaration, the premises are\nshort stay accommodation; and\n(b) the person who made the declaration and\nthe booking platform provider who\nreceived the declaration are jointly and\nseverally liable to pay –\n(i) any amount of unpaid short stay\nlevies payable in respect of the\npremises; and\n(ii) any interest or penalty tax\nimposed under the Taxation\nAdministration Act 1997 in\nrespect of the unpaid short stay\nlevy.\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 2 – Short Stay Levy s. 19\n23\n(5) A booking platform provider who pays an\namount of unpaid short stay levy under\nsubsection (4), in respect of premises, may\nrecover the amount from the person who made\nthe declaration in respect of the premises, as a\ndebt due and owing in a court of competent\njurisdiction.\n\nShort Stay Levy Act 2026\nAct No. of 2026\ns. 20 Part 3 – Miscellaneous\n24\nPART 3 – MISCELLANEOUS\n20. Non-application of Act\nThis Act does not apply to the booking of\npremises before the commencement of this Act,\nregardless of whether –\n(a) after the commencement of this Act, the\npremises is short stay accommodation\nunder this Act; and\n(b) the short stay is completed before or after\nthe commencement of this Act.\n21. Minister may declare premises as exempt premises\n(1) The Minister, by order, may declare a class of\npremises as exempt premises for the purposes of\nthis Act.\n(2) An order under subsection (1) is to specify –\n(a) the classes of premises that are declared\nas exempt; and\n(b) the date on which the exemption takes\neffect.\n(3) Sections 47(3), (3A), (4), (5), (6) and (7) of the\nActs Interpretation Act 1931 apply to an order\nunder subsection (1) as if the order were\nregulations within the meaning of that Act.\n(4) If an order is made under subsection (1)\ndeclaring a class of premises as exempt\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 3 – Miscellaneous s. 22\n25\npremises, the Minister is to ensure that a\nstatement that specifies the reasons for the\nexemption, and the intended scope of the\nexemption, is tabled in each House of Parliament\nat the time the order is laid before that House of\nParliament in accordance with section 47(3)(c)\nof the Acts Interpretation Act 1931.\n(5) An order under subsection (1) –\n(a) is a statutory rule for the purposes of the\nRules Publication Act 1953; and\n(b) is not an instrument of a legislative\ncharacter for the purposes of the\nSubordinate Legislation Act 1992.\n22. Certain information to be published annually\n(1) As soon as practicable after the end of a\nfinancial year, the Department is to publish the\nfollowing information, in respect of that\nfinancial year, for each municipal area:\n(a) the number of registered short stay levy\npayers during the financial year;\n(b) the total number of short stay bookings\nwhere the short stay levy was payable;\n(c) the aggregate total value of the short stay\nbookings referred to in paragraph (b),\ninclusive of the short stay levy;\n(d) the total amount of the short stay levy\nreceived.\n\nShort Stay Levy Act 2026\nAct No. of 2026\ns. 23 Part 3 – Miscellaneous\n26\n(2) Information is to be published under\nsubsection (1) –\n(a) by making the information available to\nmembers of the public on a website\nmaintained by, or on behalf of, the\nDepartment; and\n(b) in such other manner as the Department\nconsiders appropriate.\n23. Regulations\n(1) The Governor may make regulations for the\npurposes of this Act.\n(2) The regulations may –\n(a) authorise any matter to be from time to\ntime determined, approved, applied or\nregulated by any person or body\nspecified in the regulations; and\n(b) be made subject to conditions so as to\napply differently according to matters,\nlimitations or restrictions, whether as to\ntime, circumstance or otherwise,\nspecified in the regulations.\n24. Administration of Act\nUntil provision is made in relation to this Act by\norder under section 4 of the Administrative\nArrangements Act 1990 –\n\nShort Stay Levy Act 2026\nAct No. of 2026\nPart 3 – Miscellaneous s. 25\n27\n(a) the administration of this Act is assigned\nto the Treasurer; and\n(b) the department responsible to the\nTreasurer in relation to the administration\nof this Act is the Department of Treasury\nand Finance.\n25. Consequential amendments\nThe legislation specified in Schedule 1 is\namended as specified in that Schedule.\n\nShort Stay Levy Act 2026\nAct No. of 2026\nsch. 1\n28\nSCHEDULE 1 – CONSEQUENTIAL AMENDMENTS\nSection 25\nResidential Tenancy Act 1997\n1. Section 6(1) is amended by inserting after\nparagraph (db) the following paragraph:\n(dc) any agreement giving a person a right of\noccupancy to premises, if the short stay\nlevy is payable, under the Short Stay\nLevy Act 2026, in respect of the right of\noccupancy given to the person; or\nTaxation Administration Act 1997\n1. Section 4 is amended by omitting paragraph (d)\nand substituting the following paragraphs:\n(d) Payroll Tax Act 2008;\n(e) Short Stay Levy Act 2026.\nGovernment Printer, Tasmania","sortOrder":1}],"analysis":{"summary":{"status_summary":"Introduced in the Tasmanian House of Assembly on 7 May 2026; awaiting passage through the Legislative Council and proclamation.","complexity_score":4,"likely_questions":["How is the short stay levy collected and who is responsible for paying it?","Which types of accommodation are exempt from the levy?","What are the penalties for a booking platform that fails to register or lodge a return?","Will the levy increase the cost of booking short-term rentals in Tasmania?","When does the levy come into effect and is it retrospective?","How can a property owner declare that their premises are not short stay accommodation and what are the consequences if the Commissioner disagrees?"],"complexity_factors":["Multiple exemptions covering hotels, hostels, owner-occupied dwellings, caravan parks, primary production, health facilities, clubs, education, emergency housing, employer accommodation, vessels, mobile accommodation, and ministerial declarations","Definitions of booking platform, short stay, total booking fee, and return period with an annual threshold of $75,000 creating tiered compliance obligations","Joint and several liability for false declarations about premises not being short stay accommodation","Foreign currency conversion using Reserve Bank of Australia exchange rates","Ministerial power to exempt classes of premises by order, with a requirement to table reasons but not subject to parliamentary disallowance"],"plain_english_summary":"The Short Stay Levy Bill 2026 imposes a 5% state levy on total booking fees for short stays under 28 days booked through platforms (e.g. Airbnb), with booking platforms liable to register, collect and pay. It exempts many traditional and non-commercial accommodations (hotels, owner‑occupied homes, health and crisis housing, etc.).\n\nThe levy is likely passed to guests, may reduce short‑stay demand and shift competition toward exempt providers, and creates compliance costs and reporting obligations for platforms. The bill is introduced but not yet enacted."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"This Bill is focused on imposing and administering a levy on short‑stay bookings in Tasmania and contains the expected ancillary provisions (definitions, registration/return mechanics, exemptions, publication and consequential amendments). Nothing in this text indicates the Bill has grown beyond that core purpose into unrelated subject matter. The Minister and regulation powers create scope to change rate or exempt classes over time (sections 10(2), 21, 23), but those are standard implementation flexibilities rather than an expansion beyond the Act’s stated levy purpose."},"complexity_factors":["~15 defined terms in the interpretation and definitions (approved form; booking platform; booking platform provider; Commissioner; GST; premises; registered short stay levy payer; return period; short stay; short stay accommodation; short stay booking; short stay levy; total booking fee; vehicle; year).","Multiple and nested exemptions to the core definition of short stay accommodation (section 5(3)) with cross‑sector carve‑outs (hotels, caravan parks, owner‑occupied dwellings, health facilities, schools/TasTAFE, retirement villages, etc.).","Conditional return period logic tied to an annual threshold ($75,000) and prior‑year relevant booking fees (section 15) creating dual quarterly/annual reporting regimes and transitional timing rules. ","Cross‑references to several other Acts for administration and interpretation (Taxation Administration Act 1997 (s.8), Acts Interpretation Act 1931 for orders (s.21), Administrative Arrangements Act 1990 (s.24), consequential amendments in Schedule 1).","Discretionary powers with procedural constraints: Minister may declare exemptions by order with tabling and publication rules (s.21); Governor may make regulations with broad delegation (s.23).","Joint and several liability and recovery mechanics for false declarations (s.19(4)–(5)) which create multi‑party enforcement pathways. ","Multiple penalty points with different caps for bodies corporate and other persons scattered through the Act (registration, failure to notify, lodgement/payment failures, information requests).","Several implementation details left to “approved forms”, regulations or Commissioner directions (approved forms in s.3 definition; Commissioner to specify declaration content in s.19(2); regulations under s.23).","Foreign currency conversion rule linked to RBA published rates and booking date, which adds operational exchange‑rate calculation and record‑keeping requirements (s.13)."],"plain_english_summary":"**What this law does (mechanics first)**\n\n- Imposes a short stay levy of 5% of the “total booking fee” on short stays in Tasmania (section 10). The rate may be changed by regulation (section 10(2)).\n- The person who must pay the levy is the booking platform provider — that is, the service that facilitates short‑stay bookings and acceptance by accommodation providers (section 12; definition of booking platform in section 4).\n- Liability for the levy on a particular stay arises when the stay is completed (the day the guest is required to vacate under the booking) (section 11).\n- “Short stay” means occupation for a continuous period of less than 28 days (section 3). “Short stay accommodation” is defined and several categories are expressly excluded (for example hotels, caravan parks, dwellings usually occupied by the owner, certain institutional accommodation, mobile hire vehicles and other listed classes) (section 5).\n- The levy base is the total booking fee subject to specific exclusions (payment fees, amounts waived/refunded, the levy component itself, and GST on the levy) (section 7). If the booking fee is quoted in foreign currency it is converted at the RBA rate on the booking date (section 13).\n- Booking platforms must register with the Commissioner, lodge returns and pay the levy either quarterly or annually depending on how large their Tasmania‑related booking fees were in the prior year (an annual threshold is $75,000 unless changed by regulation) (sections 14–16).\n- Non‑compliance penalties are expressed as fines (different caps for bodies corporate and other persons) and the Taxation Administration Act 1997 applies for administration and enforcement (sections 8, 14(4)–(5), 16(1), and penalty provisions throughout).\n- The Commissioner can cancel a registration (section 18). Platforms must retain any declarations that premises are not short‑stay for five years; if someone wrongly declares premises are not short‑stay the Commissioner can treat them as short‑stay and make the declarant and the platform jointly and severally liable for unpaid levies (section 19).\n- The Minister may make orders declaring classes of premises exempt and must table reasons and scope when the order is laid (section 21). The Department must publish annual municipal‑area information on registered payers, number/value of bookings and levy receipts (section 22). Regulations are available to deal with detailed matters (section 23).\n\n**Who is affected**\n\n- Primary legal payer: booking platform providers that facilitate short‑stay bookings for accommodation located in Tasmania (sections 4 and 12).\n- Secondary affected parties: short‑stay accommodation providers/hosts (because platforms may pass on costs or change listing behaviour), guests (if platforms pass levy into prices), and persons who falsely declare premises are not short‑stay (section 19).\n- Exempt sectors: a long list of premises and use cases are excluded from the definition of short‑stay accommodation (e.g. hotels, caravan parks, owner‑occupied dwellings, institutional and health‑related accommodation) (section 5).\n- Government agencies: the Commissioner (Taxation Administration Act) administers collection and enforcement; the Minister and Department have powers to exempt and publish data (sections 8, 21, 22).\n\n**Why it matters (policy intent stated, and then practical implications)**\n\n- Stated purpose: the Act creates a new dedicated levy on short‑stay bookings in Tasmania collected from booking platforms (section 10 and overall long title). Supporters would typically present this as a way to raise revenue linked to short‑stay activity.\n\nTest of that purpose against practical mechanics and trade‑offs:\n\n- Who effectively pays: legally the platform pays (section 12). In practice platforms commonly pass statutory charges on to guests or hosts by adjusting listing fees or consumer prices; the Act does not prevent platforms from doing so, so economic incidence may fall on guests, hosts, or both.\n- Compliance and administration cost: platforms must register, lodge returns and retain declarations (sections 14–16, 19). That imposes administrative costs on platforms — smaller or overseas platforms may face fixed cost burdens. The Act uses the Taxation Administration Act for enforcement (section 8), which centralises audit and collection but also draws on agency resources.\n- Behavioural and market effects: platforms may (a) change pricing, (b) delist properties (especially small hosts where margin is thin), or (c) encourage direct bookings to avoid the levy. The law contains a $75,000 annual threshold (section 15) which means very small platform activity may only report annually — but the threshold applies to the platform’s aggregate Tasmania‑related booking fees, not individual hosts.\n- Substitution risk: because many services that “facilitate” bookings are captured by the definition of booking platform (section 4 and subsection 4(2) making internet presence, automation or payment facilitation irrelevant), there is scope for platforms to restructure how bookings are routed (for example via referrals) to fall outside the Act (subsection 4(3) excludes pure referral services).\n- Concentration of costs and benefits: benefits (levy revenue) accrue to the State; costs are concentrated on booking platforms and likely on the users of those platforms. The Minister and regulations can alter scope or rate (sections 10(2), 21, 23), so ongoing discretion exists to change who pays or what is exempt.\n- Enforcement and risk allocation: the Act allows the Commissioner to require further information and to cancel registrations (sections 16(3)–(4), 18). Joint and several liability for false declarations (section 19(4)) shifts enforcement risk back onto hosts or declarants in some cases; platforms are given a remedy to recover amounts from declarants (section 19(5)).\n- Interaction with other laws: the Act is to be read with the Taxation Administration Act 1997 (section 8) and amends the Residential Tenancy Act 1997 to treat agreements covered by this levy as tenancy agreements for that Act (Schedule 1). That may affect landlord/tenant legal obligations where the levy applies.\n\n**Immediate operational points for affected parties**\n\n- Booking platforms with Tasmania listings should register, review their bookings to identify Tasmania stays, and decide whether to absorb or pass on the levy (sections 14–16).\n- Hosts should check whether their premises fall within the Act’s definition of short‑stay accommodation or an excluded class (section 5) and be careful when signing declarations that premises are not short‑stay (section 19).\n- The Department will publish municipal‑level data on levy receipts and bookings after each financial year (section 22), but the Act does not itself specify how levy revenue is spent.\n\n**Key sections to reference when checking compliance**: definition of booking platform (section 4), definition and exclusions for short‑stay accommodation (section 5), levy rate and calculation (sections 7 and 10), payer and timing of liability (sections 11 and 12), registration and returns (sections 14–16), declarations and joint liability (section 19), ministerial exemptions and publication requirements (sections 21–22)."}},"importantCases":[],"_links":{"self":"/api/acts/short-stay-levy-bill-2026","history":"/api/acts/short-stay-levy-bill-2026/history","analysis":"/api/acts/short-stay-levy-bill-2026/analysis","conflicts":"/api/acts/short-stay-levy-bill-2026/conflicts","importantCases":"/api/acts/short-stay-levy-bill-2026/important-cases","documents":"/api/acts/short-stay-levy-bill-2026/documents"}}