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s. 17 Part 2 – Short Stay Levy
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(b) any other case, a fine not
exceeding 20 penalty units.
Division 3 – Administration of levy
17. Person to notify Commissioner if no longer liable to
pay levy
(1) A registered short stay levy payer must notify
the Commissioner if the registered short stay
levy payer –
(a) is no longer incurring a liability to pay
the short stay levy in respect of premises;
and
(b) does not expect to incur any such
liability in the future.
(2) A registered short stay levy payer must give
notice under subsection (1) –
(a) if the registered short stay levy payer has
a liability for the short stay levy in the
current return period, within 14 days
after the date on which the person is
required to lodge a return for the return
period; or
(b) in any other case, within 14 days of the
date of the change in circumstances.
Penalty: In the case of –
(a) a body corporate, a fine not
exceeding 100 penalty units; or
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Part 2 – Short Stay Levy s. 18
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(b) any other case, a fine not
exceeding 20 penalty units.
(3) The Commissioner must cancel the registration
of the person on receipt of the notice given under
this section.
18. Cancellation of registration for payment of short
stay levy
(1) The Commissioner, by written notice given to a
person who is a registered short stay levy payer,
may cancel the registration of the person, under
section 14, for any reason that the Commissioner
considers appropriate.
(2) The cancellation of a person’s registration under
subsection (1) has effect from the date specified
in the notice given by the Commissioner, in
respect of the cancellation, under that subsection.
19. Declaration if premises are not short stay
accommodation
(1) A person who has entered into an agreement
with a booking platform provider in respect of
premises must provide the booking platform
provider with a declaration under this section if –
(a) the person is making, or has previously
made, the premises available for short
stay bookings on the booking platform
provided by the booking platform
provider; and
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s. 19 Part 2 – Short Stay Levy
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(b) the premises are not, or are no longer,
short stay accommodation on that
booking platform from the date specified
in the declaration.
(2) The Commissioner may notify, in writing, a
booking platform provider of the information
that is to be included in a declaration provided to
that provider under this section.
(3) A booking platform provider who receives a
declaration under this section must retain the
declaration for at least 5 years after the provider
received the declaration.
(4) If a person makes a declaration under this
section in respect of premises –
(a) the Commissioner may determine that,
despite the declaration, the premises are
short stay accommodation; and
(b) the person who made the declaration and
the booking platform provider who
received the declaration are jointly and
severally liable to pay –
(i) any amount of unpaid short stay
levies payable in respect of the
premises; and
(ii) any interest or penalty tax
imposed under the Taxation
Administration Act 1997 in
respect of the unpaid short stay
levy.
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(5) A booking platform provider who pays an
amount of unpaid short stay levy under
subsection (4), in respect of premises, may
recover the amount from the person who made
the declaration in respect of the premises, as a
debt due and owing in a court of competent
jurisdiction.
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s. 20 Part 3 – Miscellaneous
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PART 3 – MISCELLANEOUS
20. Non-application of Act
This Act does not apply to the booking of
premises before the commencement of this Act,
regardless of whether –
(a) after the commencement of this Act, the
premises is short stay accommodation
under this Act; and
(b) the short stay is completed before or after
the commencement of this Act.
21. Minister may declare premises as exempt premises
(1) The Minister, by order, may declare a class of
premises as exempt premises for the purposes of
this Act.
(2) An order under subsection (1) is to specify –
(a) the classes of premises that are declared
as exempt; and
(b) the date on which the exemption takes
effect.
(3) Sections 47(3), (3A), (4), (5), (6) and (7) of the
Acts Interpretation Act 1931 apply to an order
under subsection (1) as if the order were
regulations within the meaning of that Act.
(4) If an order is made under subsection (1)
declaring a class of premises as exempt
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Part 3 – Miscellaneous s. 22
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premises, the Minister is to ensure that a
statement that specifies the reasons for the
exemption, and the intended scope of the
exemption, is tabled in each House of Parliament
at the time the order is laid before that House of
Parliament in accordance with section 47(3)(c)
of the Acts Interpretation Act 1931.
(5) An order under subsection (1) –
(a) is a statutory rule for the purposes of the
Rules Publication Act 1953; and
(b) is not an instrument of a legislative
character for the purposes of the
Subordinate Legislation Act 1992.
22. Certain information to be published annually
(1) As soon as practicable after the end of a
financial year, the Department is to publish the
following information, in respect of that
financial year, for each municipal area:
(a) the number of registered short stay levy
payers during the financial year;
(b) the total number of short stay bookings
where the short stay levy was payable;
(c) the aggregate total value of the short stay
bookings referred to in paragraph (b),
inclusive of the short stay levy;
(d) the total amount of the short stay levy
received.
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s. 23 Part 3 – Miscellaneous
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(2) Information is to be published under
subsection (1) –
(a) by making the information available to
members of the public on a website
maintained by, or on behalf of, the
Department; and
(b) in such other manner as the Department
considers appropriate.
23. Regulations
(1) The Governor may make regulations for the
purposes of this Act.
(2) The regulations may –
(a) authorise any matter to be from time to
time determined, approved, applied or
regulated by any person or body
specified in the regulations; and
(b) be made subject to conditions so as to
apply differently according to matters,
limitations or restrictions, whether as to
time, circumstance or otherwise,
specified in the regulations.
24. Administration of Act
Until provision is made in relation to this Act by
order under section 4 of the Administrative
Arrangements Act 1990 –
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(a) the administration of this Act is assigned
to the Treasurer; and
(b) the department responsible to the
Treasurer in relation to the administration
of this Act is the Department of Treasury
and Finance.
25. Consequential amendments
The legislation specified in Schedule 1 is
amended as specified in that Schedule.
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sch. 1
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SCHEDULE 1 – CONSEQUENTIAL AMENDMENTS
Section 25
Residential Tenancy Act 1997
Section 6(1) is amended by inserting after
paragraph (db) the following paragraph:
(dc) any agreement giving a person a right of
occupancy to premises, if the short stay
levy is payable, under the Short Stay
Levy Act 2026, in respect of the right of
occupancy given to the person; or
Taxation Administration Act 1997
Section 4 is amended by omitting paragraph (d)
and substituting the following paragraphs:
(d) Payroll Tax Act 2008;
(e) Short Stay Levy Act 2026.
Government Printer, Tasmania
Section retrieval-0002 - Short Stay Levy Bill 2026 - Document excerpt 2 | Zoe