Act binds Crown
PART 2 – SHORT STAY LEVY
Division 1 – Imposition of levy
Short stay levy imposed
When does liability for the short stay levy arise?
Who is liable to pay the short stay levy?
How to calculate levy if booking fee in foreign currency
Division 2 – Payment of levy
Registration for payment of short stay levy
Return period for levy
Lodgement of return and payment of tax
2
Division 3 – Administration of levy
17. Person to notify Commissioner if no longer liable to pay levy
18. Cancellation of registration for payment of short stay levy
19. Declaration if premises are not short stay accommodation
PART 3 – MISCELLANEOUS
20. Non-application of Act
21. Minister may declare premises as exempt premises
22. Certain information to be published annually
23. Regulations
24. Administration of Act
25. Consequential amendments
SCHEDULE 1 – CONSEQUENTIAL AMENDMENTS
[Bill 13] 3
SHORT STAY LEVY BILL 2026
This Public Bill originated in the House of Assembly, and, having this day passed, is
now ready for presentation to the Legislative Council for its concurrence.
LAURA ROSS, Clerk of the House
7 May 2026
(Brought in by the Treasurer, the Honourable Eric Abetz)
A BILL FOR
An Act to impose a levy in relation to the provision of short
stay accommodation within the State
Be it enacted by Her Excellency the Governor of Tasmania, by
and with the advice and consent of the Legislative Council and
House of Assembly, in Parliament assembled, as follows:
PART 1 – PRELIMINARY
Short title
This Act may be cited as the Short Stay Levy Act
Commencement
This Act commences on a day to be proclaimed.
Interpretation
In this Act –
approved form means –
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(a) a form approved by the
Commissioner; and
(b) any information required to be
provided with, or attached to, a
form approved by the
Commissioner;
booking platform – see section 4;
booking platform provider means a person
who provides a booking platform;
Commissioner has the same meaning as in the
Taxation Administration Act 1997;
GST has the same meaning as in the A New
Tax System (Goods and Services Tax) Act
1999 of the Commonwealth;
premises means the whole, or any part, of –
(a) a building, within the meaning of
the Building Act 2016; or
(b) a caravan or other vehicle;
registered short stay levy payer means a
booking platform provider registered
under section 14;
return period means the period referred to in
section 15;
short stay, in relation to a person’s occupation
of premises, means occupation of the
premises for a continuous period of less
than 28 days, exclusive of the day on
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which the person is required to vacate the
premises;
short stay accommodation – see section 5;
short stay accommodation provider means a
person who provides short stay
accommodation for short stays;
short stay booking – see section 6;
short stay levy means the levy referred to in
section 10;
total booking fee – see section 7;
vehicle includes –
(a) a vehicle within the meaning of
the Traffic Act 1925; and
(b) any vessel, train or aircraft;
year means financial year.
4. Meaning of booking platform
(1) For the purposes of this Act, a service is a
booking platform if the service –
(a) facilitates requests to book a short stay in
short stay accommodation; and
(b) arranges or facilitates the acceptance of
those requests by or on behalf of short
stay accommodation providers.
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(2) In determining whether a service is a booking
platform for the purposes of this Act, it is
irrelevant whether or not –
(a) the service has a website, or other
presence, on the internet; or
(b) an act referred to in subsection (1)(a) or
(b) involves the use of a wholly or partly
automated system; or
(c) the service facilitates payment of a fee
for booking the short stay
accommodation; or
(d) the person who provides the service is
located within the State.
(3) Despite subsection (1), a service is not a booking
platform if the service refers a person to another
service for the purposes of the person using the
other service to do one or more acts referred to
in subsection (1)(a) or (b).
5. Meaning of short stay accommodation
(1) In this section –
health facility includes –
(a) a public hospital, or private
hospital or day-procedure centre,
within the meaning of the Health
Service Establishments Act 2006;
and
(b) a hospice; and
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(c) a consultation room of a
practitioner within the meaning
of the Health Service
Establishments Act 2006; and
(d) a facility used to provide health
services within the meaning of
the Tasmanian Health Service
Act 2018;
mobile accommodation means premises that
are a caravan or other vehicle that –
(a) has been hired, for consideration,
for the purpose of being –
(i) operated as a vehicle; or
(ii) towed by a vehicle; and
(b) is hired to be used as
accommodation at a location
other than the location where the
caravan or other vehicle is hired.
(2) For the purposes of this Act, short stay
accommodation means premises within the State
that may be used by a person for accommodation
other than premises specified in subsection (3).
(3) Short stay accommodation does not include any
of the following premises:
(a) accommodation at a hotel, motel, inn or
similar commercial premises;
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(b) accommodation at a hostel, boarding
house, lodging house or similar
commercial premises;
(c) accommodation in a dwelling where the
dwelling is also usually occupied by the
owner of the dwelling;
(d) accommodation at a caravan park,
camping ground or similar premises;
(e) accommodation on land where the land is
primarily operated –
(i) as a primary produce business
within the meaning of the
Primary Produce Safety Act
2011; or
(ii) as part of a business associated
with a primary produce business,
within the meaning of that Act;
(f) accommodation for a patient of a health
facility, if the accommodation is
provided by the entity who owns or
operates the health facility;
(g) accommodation used for housing support
services, within the meaning of the
Homes Tasmania Act 2022, that is
provided by a housing support provider
within the meaning of that Act;
(h) a residential care service within the
meaning of the Land Tax Act 2000;
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(i) a retirement village within the meaning
of the Land Tax Act 2000;
(j) accommodation that –
(i) is operated by a club, or social
group, whose membership is only
open to persons invited by the
club or group or nominated by
existing members; and
(ii) is solely available for use by
members of the club or group, or
reciprocal members of the club or
group, and their guests;
(k) premises that are primarily used to
provide residential accommodation by,
or on behalf of –
(i) a school within the meaning of
the Education Act 2016; or
(ii) TasTAFE within the meaning of
the TasTAFE (Skills and Training
Business) Act 2021; or
(iii) an institution within the meaning
of the Higher Education Funding
Act 1988 of the Commonwealth;
(l) emergency, or crisis, accommodation for
people in crisis that is –
(i) at premises used for emergency
or crisis accommodation; and
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(ii) provided by the entity who owns
or operates the emergency
accommodation;
(m) accommodation for a person who is
employed, or engaged, by another person
that is –
(i) at premises located at, or
associated with, the place of that
employment or engagement; and
(ii) provided by the other person in
connection with that employment
or engagement;
(n) a vessel that is mainly used for transport
in the ordinary course of a business
providing vessels for transport;
(o) mobile accommodation;
(p) accommodation that is declared, by order
under section 21, as exempt premises.
(4) In determining whether premises are short stay
accommodation for the purposes of this Act, it is
irrelevant whether or not –
(a) the premises are used for more than one
purpose including, but not limited to –
(i) residential premises; and
(ii) a purpose other than the provision
of short stay accommodation or
residential premises; and
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(b) the premises are –
(i) permanent or temporary; or
(ii) fixed to the land or mobile.
6. Meaning of short stay booking
(1) For the purposes of this Act, a booking is a short
stay booking if the booking relates to a short stay
in premises by a person.
(2) In determining whether a booking is for a short
stay in premises, the duration of the booking is
to be calculated on –
(a) the date on which the person is
authorised, under the terms of the
booking, to occupy the premises; and
(b) whichever of the following dates is later:
(i) the date on which the person
vacates the premises;
(ii) the date on which the person is
required to vacate the premises
under the terms of the booking.
7. Meaning of total booking fee
(1) For the purposes of this Act, the total booking
fee for a short stay booking means the total
amount that is payable for the booking, other
than –
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(a) an amount that has been waived or
provided as a credit or refund to the
person who booked the accommodation;
and
(b) an amount charged in respect of the
payment method used to pay for the
booking; and
(c) an amount (the levy amount), that is
included in the amount payable due to
the short stay levy, that does not exceed
the amount payable under this Act for the
short stay booking; and
(d) any GST that is payable in respect of the
levy amount.
(2) For the avoidance of doubt, the total amount that
is payable for a short stay booking includes –
(a) any GST that is payable in respect of the
booking, other than the GST referred to
in subsection (1)(d); and
(b) any amount that is payable in respect of
the booking, regardless of whether the
person occupies the premises for the
short stay, unless the amount is waived
or provided as a credit or refund.
8. Application of Taxation Administration Act 1997
This Act is to be read together with the Taxation
Administration Act 1997 which provides for the
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administration and enforcement of this Act and
other taxation laws.
9. Act binds Crown
(1) This Act binds the Crown in right of Tasmania
and, so far as the legislative power of the
Parliament permits, the Crown in all its other
capacities.
(2) Despite subsection (1), the Crown in any of its
capacities is not liable to be prosecuted for an
offence under this Act.
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PART 2 – SHORT STAY LEVY
Division 1 – Imposition of levy
10. Short stay levy imposed
(1) This Act imposes a levy in respect of a short stay
in short stay accommodation located within the
State for which a fee is payable.
(2) The rate of the short stay levy payable under this
Act for a short stay in short stay accommodation
within the State is –
(a) 5% of the total booking fee for that short
stay, rounded down to the nearest
multiple of 5 cents; or
(b) such other percentage, as is prescribed,
of the total booking fee for that short
stay, rounded down to the nearest
multiple of 5 cents.
11. When does liability for the short stay levy arise?
(1) Liability, in respect of a short stay in short stay
accommodation, for the short stay levy arises on
the day on which that short stay is completed.
(2) For the purposes of subsection (1), a short stay in
short stay accommodation is completed on the
day on which the person is required to vacate the
accommodation, under the terms of the short
stay booking, regardless of whether the person –
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(a) vacates the accommodation on that day
or an earlier day; or
(b) occupies the accommodation for any
period during the period of the short stay
booking.
(3) Despite subsection (1), no liability arises in
respect of a short stay in short stay
accommodation if the total booking fee for the
booking is waived, credited or refunded.
12. Who is liable to pay the short stay levy?
A booking platform provider is liable to pay the
short stay levy imposed in respect of each short
stay booking made through the booking platform
provided by the booking platform provider.
13. How to calculate levy if booking fee in foreign
currency
For the purposes of this Act, if the total booking
fee for a short stay in short stay accommodation
is quoted in a currency other than Australian
currency, the amount of the total booking fee is
to be converted into Australian currency –
(a) before the amount of the short stay levy
for the short stay is calculated; and
(b) at the exchange rate published by the
Reserve Bank of Australia in respect of
the foreign currency –
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(i) on the day on which the short
stay booking is made in respect
of the short stay; or
(ii) if the relevant exchange rate is
not published on that day, the last
relevant exchange rate published
before that day.
Division 2 – Payment of levy
14. Registration for payment of short stay levy
(1) A person who is a booking platform provider,
for short stay accommodation within the State, is
required to be registered under this Act.
(2) A person may apply to the Commissioner, in an
approved form, for registration under this Act.
(3) If a person makes an application for registration
in accordance with this section, the
Commissioner must register the person.
(4) If a person is required to be registered under this
section, the person must –
(a) be a registered short stay levy payer; or
(b) have applied for registration under
subsection (2), and that application has
yet to be determined –
before the end of the first return period in which
the person is liable, under this Act, to pay the
short stay levy.
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Penalty: In the case of –
(a) a body corporate, a fine not
exceeding 100 penalty units; or
(b) any other case, a fine not
exceeding 20 penalty units.
(5) A person must remain a registered short stay
levy payer while the person is liable, under this
Act, to pay the short stay levy.
Penalty: In the case of –
(a) a body corporate, a fine not
exceeding 100 penalty units; or
(b) any other case, a fine not
exceeding 20 penalty units.
15. Return period for levy
(1) In this section –
annual threshold, in respect of relevant
booking fees received by a booking
platform provider in a year, means
$75 000 or such other amount as is
prescribed;
relevant booking fees, in relation to a booking
platform provider in a year, means the
total booking fees for short stay bookings
that –
(a) are made through the booking
platform of that provider; and
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(b) relate to short stay
accommodation located within
the State; and
(c) relate to short stays that are
completed within that year,
(2) The return period for the payment of the short
stay levy by a booking platform provider in a
year (the relevant year) is –
(a) if the booking platform provider
received, in the year immediately
preceding the relevant year, relevant
booking fees that exceed, in total, the
annual threshold – the three-month
period that commences on 1 July, 1
October, 1 January or 1 April in the
relevant year; and
(b) in any other case – the relevant year.
(3) Despite subsection (2), if this Act commences on
or after 1 July in any year, the return period for
the payment of the short stay levy by a booking
platform provider in that year is such part of that
year that remains after the commencement of
this Act.
16. Lodgement of return and payment of tax
(1) Within 30 days after the end of a return period, a
registered short stay levy payer or a person who
is required to be registered under this Act must –
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(a) lodge a return, in an approved form, in
respect of the return period; and
(b) pay to the Commissioner the amount of
the short stay levy for which the person
is liable under this Act in respect of the
short stay bookings completed during the
return period.
Penalty: In the case of –
(a) a body corporate, a fine not
exceeding 100 penalty units; or
(b) any other case, a fine not
exceeding 20 penalty units.
(2) Subsection (1) applies to a registered short stay
levy payer in respect of a return period even if
the registered short stay levy payer is not liable
to pay the levy for that return period.
(3) After receiving a return under this section in
respect of a return period from a registered short
stay levy payer, the Commissioner may request
the registered short stay levy payer to provide
further information in respect of the return.
(4) A person who receives a request from the
Commissioner under subsection (3) must comply
with the request.
Penalty: In the case of –
(a) a body corporate, a fine not
exceeding 100 penalty units; or
Section retrieval-0001 - Short Stay Levy Bill 2026 - Document excerpt 1 | Zoe