{"id":"a-2025-12","name":"Short-Term Rental Accommodation Levy Act 2025","slug":"short-term-rental-accommodation-levy-act-2025","collection":"act","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"12 of 2025","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":24297,"registerId":"act-a-2025-12-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short-Term Rental Accommodation Levy Act 2025","content":"Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nShort-Term Rental Accommodation\nLevy Act 2025\nA2025-12\nRepublication No 1\nEffective: 1 July 2025\nRepublication date: 1 July 2025\nAct not amended\n\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAbout this republication\nThe republished law\nThis is a republication of the Short-Term Rental Accommodation Levy Act 2025 (including any\namendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on\n1 July 2025. It also includes any commencement, repeal or expiry affecting this republished law.\nThe legislation history and amendment history of the republished law are set out in endnotes 3\nand 4.\nKinds of republications\nThe Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT\nlegislation register at www.legislation.act.gov.au):\n• authorised republications to which the Legislation Act 2001 applies\n• unauthorised republications.\nThe status of this republication appears on the bottom of each page.\nEditorial changes\nThe Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial\namendments and other changes of a formal nature when preparing a law for republication.\nEditorial changes do not change the effect of the law, but have effect as if they had been made by\nan Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The\nchanges are made if the Parliamentary Counsel considers they are desirable to bring the law into\nline, or more closely into line, with current legislative drafting practice.\nThis republication does not include amendments made under part 11.3 (see endnote 1).\nUncommenced provisions and amendments\nIf a provision of the republished law has not commenced, the symbol U appears immediately\nbefore the provision heading. Any uncommenced amendments that affect this republished law\nare accessible on the ACT legislation register (www.legislation.act.gov.au). For more\ninformation, see the home page for this law on the register.\nModifications\nIf a provision of the republished law is affected by a current modification, the\nsymbol M appears immediately before the provision heading. The text of the modifying\nprovision appears in the endnotes. For the legal status of modifications, see the Legislation\nAct 2001, section 95.\nPenalties\nAt the republication date, the value of a penalty unit for an offence against this law is $160 for an\nindividual and $810 for a corporation (see Legislation Act 2001, s 133).\n\nR1\n01/07/25\nShort-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\ncontents 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nShort-Term Rental Accommodation\nLevy Act 2025\nContents\nPage\nPart 1 Preliminary\n1 Name of Act 2\n3 Dictionary 2\n4 Notes 2\n5 Offences against Act—application of Criminal Code etc 3\nPart 2 Important concepts\n6 Meaning of short-term rental accommodation booking 4\n7 Meaning of rental accommodation 4\n8 Meaning of excluded accommodation 5\n9 Meaning of booking service 7\n10 Meaning of consideration for a short-term rental accommodation\nbooking 9\n\nContents\nPage\ncontents 2 Short-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\nR1\n01/07/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 3 Short-term rental accommodation levy\n11 Imposition of STRA levy 10\n12 Amount of STRA levy 10\n13 Who is liable to pay STRA levy? 11\n14 When must STRA levy be paid? 11\nPart 4 Registration and returns\n15 Registration of booking service providers 12\n16 Offence—failure to register as booking service provider 12\n17 Cancellation of registration 13\n18 Returns 13\nPart 5 Miscellaneous\n19 Declaration that accommodation is excluded accommodation 14\n20 Application of this Act to unincorporated partnerships and other\nunincorporated bodies 15\n21 Application of this Act to trusts 16\n22 Regulation-making power 17\nDictionary 18\nEndnotes\n1 About the endnotes 19\n2 Abbreviation key 19\n3 Legislation history 20\n4 Amendment history 20\n\nR1\n01/07/25\nShort-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\npage 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nShort-Term Rental Accommodation\nLevy Act 2025\nAn Act to impose a levy on short-term rental accommodation bookings, and for\nother purposes\n\nPart 1 Preliminary\nSection 1\npage 2 Short-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\nR1\n01/07/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 1 Preliminary\n1 Name of Act\nThis Act is the Short-Term Rental Accommodation Levy Act 2025.\nNote This Act is a tax law under the Taxation Administration Act 1999. As a\ntax law, this Act is subject to provisions of the Taxation Administration\nAct 1999 about the administration and enforcement of tax laws generally.\n3 Dictionary\nThe dictionary at the end of this Act is part of this Act.\nNote 1 The dictionary at the end of this Act defines certain terms used in this\nAct, and includes references (signpost definitions) to other terms defined\nelsewhere in this Act.\nFor example, the signpost definition ‘commissioner—see the Taxation\nAdministration Act 1999, dictionary.’ means that the term\n‘commissioner’ is defined in that dictionary and the definition applies to\nthis Act.\nNote 2 A definition in the dictionary (including a signpost definition) applies to\nthe entire Act unless the definition, or another provision of the Act,\nprovides otherwise or the contrary intention otherwise appears (see\nLegislation Act, s 155 and s 156 (1)).\n4 Notes\nA note included in this Act is explanatory and is not part of this Act.\n\nPreliminary Part 1\nSection 5\nR1\n01/07/25\nShort-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\npage 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n5 Offences against Act—application of Criminal Code etc\nOther legislation applies in relation to offences against this Act.\nNote 1 Criminal Code\nThe Criminal Code, ch 2 applies to all offences against this Act (see\nCode, pt 2.1).\nThe chapter sets out the general principles of criminal responsibility\n(including burdens of proof and general defences), and defines terms used\nfor offences to which the Code applies (eg conduct, intention,\nrecklessness and strict liability).\nNote 2 Penalty units\nThe Legislation Act, s 133 deals with the meaning of offence penalties\nthat are expressed in penalty units.\n\nPart 2 Important concepts\nSection 6\npage 4 Short-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\nR1\n01/07/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 2 Important concepts\n6 Meaning of short-term rental accommodation booking\n(1) In this Act:\nshort-term rental accommodation booking means a booking or other\narrangement to occupy rental accommodation on premises in the\nACT—\n(a) for a continuous rental period of not more than 28 days; and\n(b) for which consideration is paid or payable.\n(2) For this Act, a rental period for a booking or other arrangement to\noccupy rental accommodation is the period that—\n(a) starts on the first day a person may occupy the rental\naccommodation under the booking or arrangement; and\n(b) ends on the day the person must vacate the rental\naccommodation.\n(3) To remove any doubt, it is immaterial whether or not any person\nactually occupies the rental accommodation during any or all of the\nrental period.\n7 Meaning of rental accommodation\n(1) In this Act:\nrental accommodation, on premises in the ACT—\n(a) means accommodation in a self-contained dwelling, or a\nbuilding that can be used for accommodation (whether or not a\ndwelling), on the premises; but\n(b) does not include—\n(i) hosted accommodation; or\n(ii) excluded accommodation.\n\nImportant concepts Part 2\nSection 8\nR1\n01/07/25\nShort-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\npage 5\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) In this section:\nbuilding—\n(a) means any structure with a roof and walls (whether temporary\nor permanent); and\nExamples\na tent, a yurt\n(b) includes a motor vehicle, caravan or other trailer, or other\nregistrable vehicle under the Road Transport (Vehicle\nRegistration) Act 1999.\nhosted accommodation—\n(a) means accommodation in a dwelling or building where the\ndwelling or building is occupied by its owner or occupier\n(or their agent) at the same time as it is occupied by a person\nunder a booking or other arrangement; and\n(b) includes accommodation prescribed by regulation.\n8 Meaning of excluded accommodation\n(1) In this Act:\nexcluded accommodation means any of the following:\n(a) accommodation at a hotel, motel or serviced apartment\ncomplex;\n(b) accommodation at a caravan park or camping ground;\n(c) accommodation at a hostel, boarding house or lodging house;\n(d) accommodation for a patient of a health facility (whether at the\nfacility or somewhere else) provided by the entity who owns or\noperates the health facility;\n(e) accommodation at a residential care home;\n(f) accommodation at a retirement village;\n\nPart 2 Important concepts\nSection 8\npage 6 Short-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\nR1\n01/07/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(g) housing support accommodation;\n(h) emergency accommodation for people in crisis that is—\n(i) at premises generally used for emergency accommodation;\nand\n(ii) provided by the entity who owns or operates the emergency\naccommodation;\n(i) accommodation for a student of an education provider that is—\n(i) at student accommodation for the education provider; and\n(ii) provided by the education provider or the entity who owns\nor operates the student accommodation;\n(j) accommodation for an employee of a person that is—\n(i) at a residential facility located at or associated with the\nplace of employment; and\n(ii) provided by the person;\n(k) accommodation prescribed by regulation.\n(2) For this section, an entity provides accommodation to a person only\nif the booking or other arrangement to occupy the accommodation is\nmade directly with the entity and is not arranged or facilitated by\nanyone else.\n(3) In this section:\ncaravan park or camping ground includes land with characteristics\nsimilar to a caravan park or camping ground.\neducation provider means an entity mentioned in the Education\nAct 2004, table 9A, column 3.\nemployee, of a person, includes a contractor providing services to the\nperson.\nhealth facility—see the Health Act 1993, section 6.\n\nImportant concepts Part 2\nSection 9\nR1\n01/07/25\nShort-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\npage 7\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nhousing support accommodation means accommodation provided\nfor people who—\n(a) are homeless or at risk of homelessness; or\n(b) will receive welfare, health support or similar services when\nusing the accommodation.\nExamples—par (b)\nalcohol and drug addiction services\nresidential care home—see the Aged Care Act 2024 (Cwlth),\nsection 10 (Where funded aged care services are delivered).\nretirement village—see the Retirement Villages Act 2012, section 10.\nserviced apartment means a self-contained apartment for which\nregular servicing or cleaning is performed or offered by or on behalf\nof the owner or operator of the apartment while it is occupied by\nguests.\nserviced apartment complex means a building complex that—\n(a) is made up of 2 or more serviced apartments that are owned or\noperated by a single entity; and\n(b) has an on-site reception facility that provides services to guests.\nExamples—services\ncheck in and check out, concierge, luggage storage\nstudent accommodation, for an education provider, means a\nresidential facility associated with, on the campus of, or provided\nunder an arrangement with, the education provider.\n9 Meaning of booking service\n(1) In this Act:\nbooking service—\n(a) means a service for making, or for arranging or facilitating the\nmaking of, short-term rental accommodation bookings; but\n\nPart 2 Important concepts\nSection 9\npage 8 Short-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\nR1\n01/07/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) does not include—\n(i) a service that refers a person to another service mentioned\nin paragraph (a); or\n(ii) a service prescribed by regulation.\n(2) A short-term rental accommodation booking is not made using a\nbooking service if the booking—\n(a) is made directly with the owner or occupier of the rental\naccommodation; and\n(b) is not arranged or facilitated by anyone else.\n(3) For determining whether a service is a booking service, it is\nimmaterial whether or not—\n(a) the service is provided using the internet (including whether any\nparticular short-term rental accommodation booking is made,\narranged or facilitated using the internet); or\n(b) the service is automated to any extent; or\n(c) the service includes taking payment of consideration for\nshort-term rental accommodation bookings made, arranged or\nfacilitated using the service; or\n(d) the booking service provider is a party to short-term rental\naccommodation bookings made, arranged or facilitated using\nthe service.\n(4) A reference in this Act (other than in this section) to a short-term\nrental accommodation booking made using a booking service\nincludes a reference to a booking the making of which is arranged or\nfacilitated using the service.\n\nImportant concepts Part 2\nSection 10\nR1\n01/07/25\nShort-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\npage 9\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n10 Meaning of consideration for a short-term rental\naccommodation booking\n(1) In this Act:\nconsideration, for a short-term rental accommodation booking—\n(a) means any consideration paid or payable by or for a person for\nthe booking; and\n(b) includes—\n(i) any amount described as being attributable to any tax\nimposed under a law applying in the ACT; and\nExamples—par (b) (i)\nGST, STRA levy\n(ii) any fees associated with the booking (whenever payable);\nbut\nExamples—fees\nbooking fees, fees for cleaning, pets or extra guests\n(c) does not include—\n(i) any amount that is waived, credited or refunded (whether\nbefore, during or after the rental period); and\n(ii) any fee for making payment of the consideration for the\nbooking.\nExample—par (c) (ii)\ncredit card payment fee\n(2) To remove any doubt, it is immaterial to whom consideration for a\nshort-term rental accommodation booking is paid or payable.\n\nPart 3 Short-term rental accommodation levy\nSection 11\npage 10 Short-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\nR1\n01/07/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 3 Short-term rental\naccommodation levy\n11 Imposition of STRA levy\n(1) A levy (short-term rental accommodation levy or STRA levy) is\nimposed on a short-term rental accommodation booking made using\na booking service.\n(2) This section applies only to a short-term rental accommodation\nbooking that is first made on or after the day this section commences.\n(3) Subsection (2) and this subsection expire 2 years after the day this\nsection commences.\nNote A transitional provision is repealed on its expiry but continues to have\neffect after its repeal (see Legislation Act, s 88).\n12 Amount of STRA levy\n(1) The amount of STRA levy imposed on a short-term rental\naccommodation booking is worked out as follows:\nSTRA levy = consideration × determined rate\n(2) If the consideration is not in Australian currency, it must be converted\nto Australian currency at the rate of exchange most recently reported\nby the Reserve Bank at the time the booking is first made.\n(3) If the consideration changes at any time (including if it is partly or\nfully waived, credited or refunded), the amount of STRA levy\nimposed on the booking must be recalculated under subsection (1).\n(4) The determined rate that applies is the rate on the day on which the\nrental period ends.\n\nShort-term rental accommodation levy Part 3\nSection 13\nR1\n01/07/25\nShort-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\npage 11\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(5) In this section:\ndetermined rate means—\n(a) 5%; or\n(b) if another rate is determined under the Taxation Administration\nAct 1999, section 139—that rate.\n13 Who is liable to pay STRA levy?\nSTRA levy imposed on a short-term rental accommodation booking\nmust be paid by the person who provided the booking service\n(the booking service provider) used to make the booking.\n14 When must STRA levy be paid?\n(1) STRA levy on a short-term rental accommodation booking must be\npaid within 30 days after the end of the quarter in which the rental\nperiod ends.\n(2) If the STRA levy is not paid in accordance with subsection (1), a tax\ndefault occurs.\n(3) If, after the STRA levy has been paid, the amount of STRA levy\nimposed on the booking is recalculated and the amount increases, the\nadditional STRA levy must be paid within 30 days after the end of\nthe quarter in which the increase occurs.\nNote If the amount of STRA levy imposed on the booking decreases or is no\nlonger imposed, the taxpayer may be entitled to a refund (see Taxation\nAdministration Act 1999, pt 4 (Refunds of tax)).\n(4) In this section:\ntax default—see the Taxation Administration Act 1999, dictionary.\n\nPart 4 Registration and returns\nSection 15\npage 12 Short-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\nR1\n01/07/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 4 Registration and returns\n15 Registration of booking service providers\n(1) A booking service provider must apply to the commissioner for\nregistration as a booking service provider.\n(2) The application must be made before the end of the first quarter\nduring which the rental period for a short-term rental accommodation\nbooking made using the booking service ends.\n(3) The application must be in the form and contain any information\nrequired by the commissioner.\n(4) The commissioner must register the applicant as a booking service\nprovider.\n16 Offence—failure to register as booking service provider\nA person commits an offence if—\n(a) the person is a booking service provider; and\n(b) the quarter mentioned in section 15 (2) before which the person\nmust apply for registration as a booking service provider has\nended; and\n(c) the person—\n(i) is not a registered booking service provider; and\n(ii) has not applied for registration in accordance with\nsection 15.\nMaximum penalty: 250 penalty units.\n\nRegistration and returns Part 4\nSection 17\nR1\n01/07/25\nShort-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\npage 13\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n17 Cancellation of registration\n(1) A registered booking service provider may ask the commissioner to\ncancel the provider’s registration if the provider—\n(a) is not liable to pay STRA levy for a quarter; and\n(b) does not expect to incur a liability for STRA levy in any future\nquarter.\n(2) The commissioner may cancel a registered booking service\nprovider’s registration if satisfied that the provider’s liability to pay\nSTRA levy has ended.\n18 Returns\n(1) This section applies to a booking service provider who is—\n(a) a registered booking service provider; or\n(b) required to apply for registration under section 15.\n(2) The booking service provider must lodge with the commissioner a\nreturn in relation to each quarter in which the provider is registered,\nor is required to apply for registration.\n(3) A return for a quarter must be lodged within 30 days after the end of\nthe quarter.\n(4) The return must—\n(a) be in the form and lodged in the way required by the\ncommissioner; and\n(b) include the information required by the commissioner.\n\nPart 5 Miscellaneous\nSection 19\npage 14 Short-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\nR1\n01/07/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 5 Miscellaneous\n19 Declaration that accommodation is excluded\naccommodation\n(1) This section applies to an owner or occupier of accommodation on\npremises in the ACT (the operator) if the accommodation—\n(a) is or will be available to book through a booking service; but\n(b) is excluded accommodation.\n(2) The operator must give the person who provides the booking service\na declaration under this section.\n(3) The operator’s declaration must state—\n(a) the operator’s name and contact details; and\n(b) the address of the accommodation; and\n(c) that any bookings or other arrangements to occupy the\naccommodation will not be short-term rental accommodation\nbookings because the accommodation is excluded\naccommodation; and\n(d) the reason the accommodation is excluded accommodation.\n(4) If a booking service provider is given a declaration under this section,\nthe provider must keep a record of the declaration.\nNote For provisions that apply to records required to be kept under this section,\nsee the Taxation Administration Act 1999, div 8.1 (Record keeping).\n\nMiscellaneous Part 5\nSection 20\nR1\n01/07/25\nShort-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\npage 15\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n20 Application of this Act to unincorporated partnerships\nand other unincorporated bodies\n(1) This Act applies to an unincorporated partnership or another\nunincorporated body as if it were a person, but with the changes\nmentioned in this section.\n(2) Something that may be done by the partnership or other body may be\ndone by any of its members on its behalf.\n(3) An obligation that would be imposed on the partnership or other body\nis imposed instead on each of its members and may be discharged by\nany member.\n(4) A liability that would be imposed on the partnership or other body is\nimposed instead, jointly and severally, on each of its members.\n(5) An offence that would have been committed by the partnership or\nother body is instead committed by each member who—\n(a) engaged in the conduct constituting the offence; or\n(b) aided, abetted, counselled or procured the conduct constituting\nthe offence; or\n(c) was in any way, directly or indirectly, knowingly concerned in,\nor party to, the conduct constituting the offence.\n(6) In this section:\nmember—\n(a) of an unincorporated partnership—means a partner of the\npartnership; or\n(b) of another unincorporated body—means—\n(i) a member of the body’s management committee (however\ndescribed); or\n\nPart 5 Miscellaneous\nSection 21\npage 16 Short-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\nR1\n01/07/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(ii) if the body does not have a management committee—a\nperson who takes part in, or who could take part in or\nexercise control over, the management of the body.\n21 Application of this Act to trusts\n(1) This Act applies to a trust as if it were a person, but with the changes\nmentioned in this section.\n(2) If the trust has 1 trustee—\n(a) something that may be done by the trust may be done by the\ntrustee; and\n(b) an obligation or liability that would be imposed on the trust is\nimposed instead on the trustee; and\n(c) an offence that would have been committed by the trust is taken\nto have been committed by the trustee.\n(3) If the trust has 2 or more trustees—\n(a) something that may be done by the trust may be done by any of\nthe trustees on behalf of the trust; and\n(b) an obligation that would be imposed on the trust is imposed\ninstead on each trustee and may be discharged by any trustee;\nand\n(c) a liability that would be imposed on the trust is imposed instead,\njointly and severally, on each trustee; and\n(d) an offence that would have been committed by the trust is\ninstead committed by each trustee who—\n(i) engaged in the conduct constituting the offence; or\n(ii) aided, abetted, counselled or procured the conduct\nconstituting the offence; or\n\nMiscellaneous Part 5\nSection 22\nR1\n01/07/25\nShort-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\npage 17\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(iii) was in any way, directly or indirectly, knowingly\nconcerned in, or party to, the conduct constituting the\noffence.\n22 Regulation-making power\nThe Executive may make regulations for this Act.\n\nDictionary\npage 18 Short-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\nR1\n01/07/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDictionary\n(see s 3)\nNote The Legislation Act contains definitions relevant to this Act.\nFor example:\n• body\n• entity\n• liability\n• person (see s 160)\n• quarter.\narrangement includes a contract.\nbooking service—see section 9.\nbooking service provider—see section 13.\ncommissioner—see the Taxation Administration Act 1999,\ndictionary.\nconsideration, for a short-term rental accommodation booking—see\nsection 10.\nexcluded accommodation—see section 8.\nregistered booking service provider means a person registered as a\nbooking service provider under section 15.\nrental accommodation, on premises in the ACT—see section 7.\nrental period, for a booking or other arrangement to occupy rental\naccommodation—see section 6 (2).\nshort-term rental accommodation booking—see section 6.\nshort-term rental accommodation levy or STRA levy means the levy\nimposed by section 11.\n\nEndnotes\nAbout the endnotes 1\nR1\n01/07/25\nShort-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\npage 19\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nEndnotes\n1 About the endnotes\nAmending and modifying laws are annotated in the legislation history and the\namendment history. Current modifications are not included in the republished law\nbut are set out in the endnotes.\nNot all editorial amendments made under the Legislation Act 2001, part 11.3 are\nannotated in the amendment history. Full details of any amendments can be\nobtained from the Parliamentary Counsel’s Office.\nUncommenced amending laws are not included in the republished law. The details\nof these laws are underlined in the legislation history. Uncommenced expiries are\nunderlined in the legislation history and amendment history.\nIf all the provisions of the law have been renumbered, a table of renumbered\nprovisions gives details of previous and current numbering.\nThe endnotes also include a table of earlier republications.\n2 Abbreviation key\nA = Act NI = Notifiable instrument\nAF = Approved form o = order\nam = amended om = omitted/repealed\namdt = amendment ord = ordinance\nAR = Assembly resolution orig = original\nch = chapter par = paragraph/subparagraph\nCN = Commencement notice pres = present\ndef = definition prev = previous\nDI = Disallowable instrument (prev...) = previously\ndict = dictionary pt = part\ndisallowed = disallowed by the Legislative r = rule/subrule\nAssembly reloc = relocated\ndiv = division renum = renumbered\nexp = expires/expired R[X] = Republication No\nGaz = gazette RI = reissue\nhdg = heading s = section/subsection\nIA = Interpretation Act 1967 sch = schedule\nins = inserted/added sdiv = subdivision\nLA = Legislation Act 2001 SL = Subordinate law\nLR = legislation register sub = substituted\nLRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced\nmod = modified/modification or to be expired\n\nEndnotes\n3 Legislation history\npage 20 Short-Term Rental Accommodation Levy Act 2025\nEffective: 01/07/25\nR1\n01/07/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n3 Legislation history\nShort-Term Rental Accommodation Levy Act 2025 A2025-12\nnotified LR 26 May 2025\ns 1, s 2 commenced 26 May 2025 (LA s 75 (1))\nremainder commenced 1 July 2025 (s 2 (1))\n4 Amendment history\nCommencement\ns 2 om LA s 89 (4)\nConsequential amendment\npt 6 hdg om LA s 89 (3)\nTaxation Administration Act 1999\ns 23 om LA s 89 (3)\n© Australian Capital Territory 2025","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The republished Act itself defines its scope: it applies to bookings made using a booking service for continuous rental periods of not more than 28 days (s 6), excludes named categories of accommodation (s 8) and places liability on booking service providers (s 13). The Act also includes an embedded temporal limitation for the imposition provision (s 11(2)–(3)) that expires 2 years after commencement. There is no material in the republished text indicating a change from an earlier stated intent; the Act’s definitions, exclusions, liability allocation and sunset feature are part of the enacted scope as published."},"complexity_factors":["Detailed definitions that determine coverage (short-term rental accommodation booking, rental accommodation, hosted/excluded accommodation) (ss 6–8)","Complex rule for determining levy amount involving currency conversion, recalculation on changed consideration, and applying the rate on the day the rental period ends (s 12)","Liability placed on booking service providers rather than hosts or guests, with registration, return lodgement and payment timing requirements (ss 13–15, 18, 14)","Interaction with the Taxation Administration Act 1999 for administrative procedures, rate setting and tax default mechanisms (s 12(5)(b); cross-references throughout)","Record-keeping and declaration regime for excluded accommodation that requires booking services to collect and retain operator declarations (s 19)","Application rules for unincorporated partnerships, other unincorporated bodies and trusts that re-allocate obligations and liabilities (ss 20–21)","Criminal offence and penalty regime for failure to register (s 16) with penalty units and the separate adjustment of penalty unit monetary values in other legislation noted in the Act preface","Administrative discretions (commissioner registration/cancellation, Executive regulation-making) that leave operational detail to secondary processes (ss 15(3), 17, 22)","Temporal complexity created by the provision that the imposition section applies only to bookings first made on or after commencement, with some subsections set to expire after 2 years (s 11(2)–(3))"],"plain_english_summary":"What this law does (mechanically)\n\n- Imposes a tax-style levy (called the short-term rental accommodation levy or STRA levy) on bookings for short-term rental accommodation that are made using a booking service (see s 11).  The levy amount is the booked consideration multiplied by a determined rate (see s 12(1), (5)).\n- The person required to pay the levy is the provider of the booking service used to make the booking (see s 13).  Booking service providers must register with the commissioner, lodge quarterly returns, and pay levy amounts on a quarterly schedule (see ss 15–18, 14).\n- The Act sets detailed definitions that determine what is caught (short-term rental accommodation booking, rental period, rental accommodation, booking service, consideration) and what is excluded (hosted accommodation, hotels/motels/serviced apartments, caravan parks, certain health, care, student and emergency housing, employment-related accommodation, and other items prescribed by regulation) (see ss 6–10, 7(1)(b), 8).\n- Operators of accommodation that qualify as excluded accommodation must give a signed declaration to the booking service provider stating the premises are excluded and why; booking services must keep a record of such declarations (see s 19).\n\nStated purpose and where it comes from\n\n- The Act’s stated legal object is to impose a levy on short-term rental accommodation bookings (Act title and opening note).  That purpose is implemented by defining the taxable transaction (bookings made using a booking service for continuous stays of not more than 28 days for which consideration is paid) and placing liability on the booking service provider (see ss 1, 6, 11, 13).\n\nHow the levy amount and timing are worked out (practical mechanics)\n\n- Levy = consideration × determined rate. The default determined rate in the Act is 5%; the Act also allows another rate to be fixed under the Taxation Administration Act 1999 (see s 12(1), (5)).\n- If the booking consideration is in a foreign currency, the conversion uses the most recently reported Reserve Bank exchange rate at the time the booking is first made (see s 12(2)).\n- If the consideration changes (including refunds or credits), the levy must be recalculated and any additional levy paid (see s 12(3)).  The applicable determined rate is the rate on the day the rental period ends (s 12(4)).\n- Payment timing: the booking service provider must pay the STRA levy within 30 days after the end of the quarter in which the rental period ends; failure to pay in time creates a tax default under the Taxation Administration Act (see s 14).\n\nWho pays, who decides, and what behaviours the law changes\n\n- Who pays: the booking service provider (s 13).  Providers must register with the commissioner (s 15) and lodge quarterly returns (s 18).  There is an offence for failing to register with a maximum penalty of 250 penalty units (s 16).  At the republication date, a penalty unit is $160 for an individual and $810 for a corporation (Legislation Act cross-reference in the Act preface).\n- Who decides/implements: the commissioner administers registration, the form and content of applications and returns, and may cancel registrations (ss 15, 17, 18).  The Executive may make regulations under the Act (s 22).  The Act also permits the Taxation Administration Act to fix a different levy rate (s 12(5)(b)).\n- Likely behavioural effects (mechanisms, not predictions):\n  - Booking platforms and intermediaries will face registration, reporting and payment obligations and could adjust pricing or pass costs on to hosts or guests (ss 13, 15–18).\n  - Some owners/operators may seek to arrange bookings directly with guests where the booking is not made using a booking service (s 9(2)), or provide evidence that accommodation is excluded under the Act (s 19), in order to avoid triggering the levy collection obligation on a booking service provider.\n  - Booking services will need processes to accept, store and act on operator declarations that premises are excluded accommodation (s 19(4)) and to recalculate levy amounts when consideration changes (s 12(3)).\n\nCompliance burdens, discretion and administrative costs (concrete mechanisms)\n\n- Registration and record-keeping: booking service providers must apply for registration before the end of the first quarter during which a covered rental period ends and must keep records of operator declarations for excluded accommodation (ss 15(2), 19(4); record-keeping obligations cross-referenced to the Taxation Administration Act).  The commissioner prescribes application and return forms and information (ss 15(3), 18(4)).\n- Reporting and cashflow: providers must lodge returns for each quarter within 30 days after quarter end and pay levy amounts within the same timeframe (ss 18(3), 14(1)).  Recalculations and mid-course changes (refunds, credits, partial waivers) require adjustments and possible further payments (s 12(3), s 14(3)).\n- Discretion and administrative capacity: the commissioner must register applicants (s 15(4)) but also may cancel registrations when satisfied liability has ended (s 17). The Executive can make regulations to fill details (s 22).  Those powers allocate implementation detail to administrative decision-makers.\n- Enforcement and sanctions: failure to register is a criminal offence with a maximum penalty measured in penalty units (s 16).  Non-payment results in a tax default under the Taxation Administration Act (s 14(2)).\n\nApplication to organisational forms\n\n- The Act applies to unincorporated partnerships, other unincorporated bodies and trusts as if they were persons, with specified rules allocating obligations, liabilities and offences to members, trustees or managers (ss 20–21).  This changes who may be directly liable when the service provider is an unincorporated entity or trust.\n\nTemporal and scope limits embedded in the Act\n\n- The imposition provision (s 11) only applies to bookings first made on or after commencement and includes a provision that certain subsections expire 2 years after commencement (s 11(2)–(3)).  That expiry is part of the Act’s text and affects the temporal scope of application.\n\nTrade-offs and opportunity costs to note (mechanisms, not judgements)\n\n- The law shifts the immediate payment obligation onto booking service providers (s 13), concentrating compliance costs on intermediaries rather than on hosts or guests by default.  Booking services can, however, adjust prices or contractually allocate the economic incidence of the levy to hosts or guests.\n- The definitions and exclusions (ss 6–8, 9) create administrative work: providers must identify which listings are excluded, collect operator declarations where relevant (s 19), and handle currency conversion and recalculation rules (s 12).  These are concrete compliance costs and operating tasks required for legal conformity.\n\nImplementation risks and substitutions to monitor (mechanisms the Act enables)\n\n- Substitution effects: the legal test for whether a booking is made using a booking service focuses on whether the booking is made directly with an owner/occupier and not arranged or facilitated by anyone else (s 9(2)).  That creates a clear mechanism by which market participants could alter booking channels to avoid the levy being collected by a booking service.\n- Information and enforcement capacity: the Act relies on registration, quarterly reporting and the commissioner’s administrative systems (ss 15–18).  Effective implementation therefore depends on the commissioner’s ability to prescribe workable forms and enforce timely returns and payments (ss 15(3), 18(4), 17).\n\nSource citations\n\nAll section references in this summary come from the Short-Term Rental Accommodation Levy Act 2025 as published (see especially ss 1, 6–14, 15–19, 20–22)."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation appears consistent with its original intent as stated in the long title ('An Act to impose a levy on short-term rental accommodation bookings'). The scope remains tightly focused on taxing short-term rental bookings through platforms, with appropriate exclusions and administrative machinery. No significant scope creep is evident in this republication."},"complexity_factors":["Moderate definitional complexity with 11 categories of excluded accommodation requiring cross-references to other ACT laws (Education Act 2004, Health Act 1993, Retirement Villages Act 2012, Aged Care Act 2024)","Nested definitions: 'short-term rental accommodation booking' depends on 'rental accommodation', which depends on 'hosted accommodation' and 'excluded accommodation'","Temporal complexity: Levy rate determined by date rental period ends (s 12(4)), with recalculation requirements if consideration changes (s 12(3))","Currency conversion requirement for non-AUD payments (s 12(2))","Application to unincorporated partnerships and trusts requires specific attribution rules (ss 20-21)","Sunset clause on transitional provision (s 11(3)) with note about continued effect after repeal","Integration with Taxation Administration Act 1999 for procedural matters (registration, returns, record keeping, refunds, tax defaults)"],"plain_english_summary":"This ACT law introduces a **5% tax (levy)** on short-term rental accommodation bookings made through booking platforms like Airbnb or Stayz. Here's what it does:\n\n**Who pays:**\n- **Booking service providers** (the platforms that facilitate the booking) must pay the levy, not the property owner or guest.\n- They must register with the ACT Revenue Office (the \"commissioner\") and lodge quarterly returns.\n\n**What gets taxed:**\n- Bookings for **28 days or less** in self-contained dwellings or buildings in the ACT.\n- The levy applies to the total amount paid by the guest, including cleaning fees and taxes like GST, but excluding any amounts later refunded.\n\n**What's excluded:**\n- **Hosted accommodation** (where the owner lives on-site, like a spare room).\n- Hotels, motels, serviced apartments, caravan parks, hostels, student housing, employee housing, emergency accommodation, and aged care facilities.\n- Direct bookings between guest and owner (no platform involved).\n\n**Key obligations:**\n- Platforms must register before the end of the first quarter in which they handle a booking.\n- Levy is paid quarterly, within 30 days after each quarter ends.\n- Property owners can give platforms a declaration if their property is excluded accommodation (e.g., a hotel), so the platform knows not to charge levy.\n\n**Why it matters:**\nThis targets the \"sharing economy\" accommodation sector to raise revenue, likely to offset impacts of short-term rentals on housing affordability. It shifts compliance burden to platforms rather than individual hosts."}},"importantCases":[],"_links":{"self":"/api/acts/short-term-rental-accommodation-levy-act-2025","history":"/api/acts/short-term-rental-accommodation-levy-act-2025/history","analysis":"/api/acts/short-term-rental-accommodation-levy-act-2025/analysis","conflicts":"/api/acts/short-term-rental-accommodation-levy-act-2025/conflicts","importantCases":"/api/acts/short-term-rental-accommodation-levy-act-2025/important-cases","documents":"/api/acts/short-term-rental-accommodation-levy-act-2025/documents"}}