Short-Term Rental Accommodation Levy Act 2025 (ACT)

The Short-Term Rental Accommodation Levy Act 2025 (A2025-12, ACT) imposes a new tax on short-term rental accommodation bookings made through a booking service in the Australian Capital Territory, effective 1 July 2025. The levy is set at 5 per cent of the total consideration paid for a qualifying booking (section 12(5)(a)), calculated on the gross amount including GST, cleaning fees, pet fees, and any other fees associated with the booking (section 10(1)(b)). The legal obligation to pay the levy falls not on the guest or the property owner, but on the booking service provider: the platform or intermediary through which the booking is made (section 13).

Mechanically, the Act works by imposing the tax liability at the platform level and requiring platforms to register with the ACT Revenue Commissioner (section 15), lodge quarterly returns (section 18), and pay the levy within 30 days after the end of each quarter in which rental periods end (section 14(1)). If consideration changes after a booking is paid, including partial waivers or refunds, the levy must be recalculated accordingly (section 12(3)), with additional levy owed within 30 days after the end of the quarter in which an increase occurs (section 14(3)).

The Act applies only to bookings first made on or after 1 July 2025 (section 11(2)), with that transitional limitation itself expiring two years after commencement (section 11(3)). The levy sits within the ACT's broader tax administration framework: it is expressly classified as a tax law under the Taxation Administration Act 1999 (note to section 1), meaning the full suite of audit, assessment, objection, and enforcement powers under that Act applies automatically.

The practical effect is a 5 per cent surcharge on short-term platform-facilitated accommodation in the ACT, collected from platforms rather than individual operators, and structured to apply even when actual occupancy does not occur (section 6(3)). Revenue destination and appropriation are not addressed in this Act; those matters are governed by separate ACT appropriation legislation.

Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Australian Capital Territory Short-Term Rental Accommodation Levy Act 2025 A2025-12 Republication No 1 Effective: 1 July 2025 Republication date: 1 July 2025 Act not amended

Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au About this republication The republished law This is a republication of the Short-Term Rental Accommodation Levy Act 2025 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 1 July 2025. It also includes any commencement, repeal or expiry affecting this republished law. The legislation history and amendment history of the republished law are set out in endnotes 3 and 4. Kinds of republications The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au): • authorised republications to which the Legislation Act 2001 applies • unauthorised republications. The status of this republication appears on the bottom of each page. Editorial changes The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice. This republication does not include amendments made under part 11.3 (see endnote 1). Uncommenced provisions and amendments If a provision of the republished law has not commenced, the symbol U appears immediately before the provision heading. Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register (www.legislation.act.gov.au). For more information, see the home page for this law on the register. Modifications If a provision of the republished law is affected by a current modification, the symbol M appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see the Legislation Act 2001, section 95. Penalties At the republication date, the value of a penalty unit for an offence against this law is $160 for an individual and $810 for a corporation (see Legislation Act 2001, s 133).

R1 01/07/25 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 contents 1 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Australian Capital Territory Short-Term Rental Accommodation Levy Act 2025 Contents Page Part 1 Preliminary 1 Name of Act 2 3 Dictionary 2 4 Notes 2 5 Offences against Act—application of Criminal Code etc 3 Part 2 Important concepts 6 Meaning of short-term rental accommodation booking 4 7 Meaning of rental accommodation 4 8 Meaning of excluded accommodation 5 9 Meaning of booking service 7 10 Meaning of consideration for a short-term rental accommodation booking 9

Contents Page contents 2 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 R1 01/07/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 3 Short-term rental accommodation levy 11 Imposition of STRA levy 10 12 Amount of STRA levy 10 13 Who is liable to pay STRA levy? 11 14 When must STRA levy be paid? 11 Part 4 Registration and returns 15 Registration of booking service providers 12 16 Offence—failure to register as booking service provider 12 17 Cancellation of registration 13 18 Returns 13 Part 5 Miscellaneous 19 Declaration that accommodation is excluded accommodation 14 20 Application of this Act to unincorporated partnerships and other unincorporated bodies 15 21 Application of this Act to trusts 16 22 Regulation-making power 17 Dictionary 18 Endnotes 1 About the endnotes 19 2 Abbreviation key 19 3 Legislation history 20 4 Amendment history 20

R1 01/07/25 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 page 1 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Australian Capital Territory Short-Term Rental Accommodation Levy Act 2025 An Act to impose a levy on short-term rental accommodation bookings, and for other purposes

Part 1 Preliminary Section 1 page 2 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 R1 01/07/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 1 Preliminary 1 Name of Act This Act is the Short-Term Rental Accommodation Levy Act 2025. Note This Act is a tax law under the Taxation Administration Act 1999. As a tax law, this Act is subject to provisions of the Taxation Administration Act 1999 about the administration and enforcement of tax laws generally. 3 Dictionary The dictionary at the end of this Act is part of this Act. Note 1 The dictionary at the end of this Act defines certain terms used in this Act, and includes references (signpost definitions) to other terms defined elsewhere in this Act. For example, the signpost definition ‘commissioner—see the Taxation Administration Act 1999, dictionary.’ means that the term ‘commissioner’ is defined in that dictionary and the definition applies to this Act. Note 2 A definition in the dictionary (including a signpost definition) applies to the entire Act unless the definition, or another provision of the Act, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)). 4 Notes A note included in this Act is explanatory and is not part of this Act.

Preliminary Part 1 Section 5 R1 01/07/25 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 page 3 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 5 Offences against Act—application of Criminal Code etc Other legislation applies in relation to offences against this Act. Note 1 Criminal Code The Criminal Code, ch 2 applies to all offences against this Act (see Code, pt 2.1). The chapter sets out the general principles of criminal responsibility (including burdens of proof and general defences), and defines terms used for offences to which the Code applies (eg conduct, intention, recklessness and strict liability). Note 2 Penalty units The Legislation Act, s 133 deals with the meaning of offence penalties that are expressed in penalty units.

Part 2 Important concepts Section 6 page 4 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 R1 01/07/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 2 Important concepts 6 Meaning of short-term rental accommodation booking (1) In this Act: short-term rental accommodation booking means a booking or other arrangement to occupy rental accommodation on premises in the ACT— (a) for a continuous rental period of not more than 28 days; and (b) for which consideration is paid or payable. (2) For this Act, a rental period for a booking or other arrangement to occupy rental accommodation is the period that— (a) starts on the first day a person may occupy the rental accommodation under the booking or arrangement; and (b) ends on the day the person must vacate the rental accommodation. (3) To remove any doubt, it is immaterial whether or not any person actually occupies the rental accommodation during any or all of the rental period. 7 Meaning of rental accommodation (1) In this Act: rental accommodation, on premises in the ACT— (a) means accommodation in a self-contained dwelling, or a building that can be used for accommodation (whether or not a dwelling), on the premises; but (b) does not include— (i) hosted accommodation; or (ii) excluded accommodation.

Important concepts Part 2 Section 8 R1 01/07/25 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 page 5 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (2) In this section: building— (a) means any structure with a roof and walls (whether temporary or permanent); and Examples a tent, a yurt (b) includes a motor vehicle, caravan or other trailer, or other registrable vehicle under the Road Transport (Vehicle Registration) Act 1999. hosted accommodation— (a) means accommodation in a dwelling or building where the dwelling or building is occupied by its owner or occupier (or their agent) at the same time as it is occupied by a person under a booking or other arrangement; and (b) includes accommodation prescribed by regulation. 8 Meaning of excluded accommodation (1) In this Act: excluded accommodation means any of the following: (a) accommodation at a hotel, motel or serviced apartment complex; (b) accommodation at a caravan park or camping ground; (c) accommodation at a hostel, boarding house or lodging house; (d) accommodation for a patient of a health facility (whether at the facility or somewhere else) provided by the entity who owns or operates the health facility; (e) accommodation at a residential care home; (f) accommodation at a retirement village;

Part 2 Important concepts Section 8 page 6 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 R1 01/07/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (g) housing support accommodation; (h) emergency accommodation for people in crisis that is— (i) at premises generally used for emergency accommodation; and (ii) provided by the entity who owns or operates the emergency accommodation; (i) accommodation for a student of an education provider that is— (i) at student accommodation for the education provider; and (ii) provided by the education provider or the entity who owns or operates the student accommodation; (j) accommodation for an employee of a person that is— (i) at a residential facility located at or associated with the place of employment; and (ii) provided by the person; (k) accommodation prescribed by regulation. (2) For this section, an entity provides accommodation to a person only if the booking or other arrangement to occupy the accommodation is made directly with the entity and is not arranged or facilitated by anyone else. (3) In this section: caravan park or camping ground includes land with characteristics similar to a caravan park or camping ground. education provider means an entity mentioned in the Education Act 2004, table 9A, column 3. employee, of a person, includes a contractor providing services to the person. health facility—see the Health Act 1993, section 6.

Important concepts Part 2 Section 9 R1 01/07/25 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 page 7 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au housing support accommodation means accommodation provided for people who— (a) are homeless or at risk of homelessness; or (b) will receive welfare, health support or similar services when using the accommodation. Examples—par (b) alcohol and drug addiction services residential care home—see the Aged Care Act 2024 (Cwlth), section 10 (Where funded aged care services are delivered). retirement village—see the Retirement Villages Act 2012, section 10. serviced apartment means a self-contained apartment for which regular servicing or cleaning is performed or offered by or on behalf of the owner or operator of the apartment while it is occupied by guests. serviced apartment complex means a building complex that— (a) is made up of 2 or more serviced apartments that are owned or operated by a single entity; and (b) has an on-site reception facility that provides services to guests. Examples—services check in and check out, concierge, luggage storage student accommodation, for an education provider, means a residential facility associated with, on the campus of, or provided under an arrangement with, the education provider. 9 Meaning of booking service (1) In this Act: booking service— (a) means a service for making, or for arranging or facilitating the making of, short-term rental accommodation bookings; but

Part 2 Important concepts Section 9 page 8 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 R1 01/07/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (b) does not include— (i) a service that refers a person to another service mentioned in paragraph (a); or (ii) a service prescribed by regulation. (2) A short-term rental accommodation booking is not made using a booking service if the booking— (a) is made directly with the owner or occupier of the rental accommodation; and (b) is not arranged or facilitated by anyone else. (3) For determining whether a service is a booking service, it is immaterial whether or not— (a) the service is provided using the internet (including whether any particular short-term rental accommodation booking is made, arranged or facilitated using the internet); or (b) the service is automated to any extent; or (c) the service includes taking payment of consideration for short-term rental accommodation bookings made, arranged or facilitated using the service; or (d) the booking service provider is a party to short-term rental accommodation bookings made, arranged or facilitated using the service. (4) A reference in this Act (other than in this section) to a short-term rental accommodation booking made using a booking service includes a reference to a booking the making of which is arranged or facilitated using the service.

Important concepts Part 2 Section 10 R1 01/07/25 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 page 9 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 10 Meaning of consideration for a short-term rental accommodation booking (1) In this Act: consideration, for a short-term rental accommodation booking— (a) means any consideration paid or payable by or for a person for the booking; and (b) includes— (i) any amount described as being attributable to any tax imposed under a law applying in the ACT; and Examples—par (b) (i) GST, STRA levy (ii) any fees associated with the booking (whenever payable); but Examples—fees booking fees, fees for cleaning, pets or extra guests (c) does not include— (i) any amount that is waived, credited or refunded (whether before, during or after the rental period); and (ii) any fee for making payment of the consideration for the booking. Example—par (c) (ii) credit card payment fee (2) To remove any doubt, it is immaterial to whom consideration for a short-term rental accommodation booking is paid or payable.

Part 3 Short-term rental accommodation levy Section 11 page 10 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 R1 01/07/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 3 Short-term rental accommodation levy 11 Imposition of STRA levy (1) A levy (short-term rental accommodation levy or STRA levy) is imposed on a short-term rental accommodation booking made using a booking service. (2) This section applies only to a short-term rental accommodation booking that is first made on or after the day this section commences. (3) Subsection (2) and this subsection expire 2 years after the day this section commences. Note A transitional provision is repealed on its expiry but continues to have effect after its repeal (see Legislation Act, s 88). 12 Amount of STRA levy (1) The amount of STRA levy imposed on a short-term rental accommodation booking is worked out as follows: STRA levy = consideration × determined rate (2) If the consideration is not in Australian currency, it must be converted to Australian currency at the rate of exchange most recently reported by the Reserve Bank at the time the booking is first made. (3) If the consideration changes at any time (including if it is partly or fully waived, credited or refunded), the amount of STRA levy imposed on the booking must be recalculated under subsection (1). (4) The determined rate that applies is the rate on the day on which the rental period ends.

Short-term rental accommodation levy Part 3 Section 13 R1 01/07/25 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 page 11 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (5) In this section: determined rate means— (a) 5%; or (b) if another rate is determined under the Taxation Administration Act 1999, section 139—that rate. 13 Who is liable to pay STRA levy? STRA levy imposed on a short-term rental accommodation booking must be paid by the person who provided the booking service (the booking service provider) used to make the booking. 14 When must STRA levy be paid? (1) STRA levy on a short-term rental accommodation booking must be paid within 30 days after the end of the quarter in which the rental period ends. (2) If the STRA levy is not paid in accordance with subsection (1), a tax default occurs. (3) If, after the STRA levy has been paid, the amount of STRA levy imposed on the booking is recalculated and the amount increases, the additional STRA levy must be paid within 30 days after the end of the quarter in which the increase occurs. Note If the amount of STRA levy imposed on the booking decreases or is no longer imposed, the taxpayer may be entitled to a refund (see Taxation Administration Act 1999, pt 4 (Refunds of tax)). (4) In this section: tax default—see the Taxation Administration Act 1999, dictionary.

Part 4 Registration and returns Section 15 page 12 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 R1 01/07/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 4 Registration and returns 15 Registration of booking service providers (1) A booking service provider must apply to the commissioner for registration as a booking service provider. (2) The application must be made before the end of the first quarter during which the rental period for a short-term rental accommodation booking made using the booking service ends. (3) The application must be in the form and contain any information required by the commissioner. (4) The commissioner must register the applicant as a booking service provider. 16 Offence—failure to register as booking service provider A person commits an offence if— (a) the person is a booking service provider; and (b) the quarter mentioned in section 15 (2) before which the person must apply for registration as a booking service provider has ended; and (c) the person— (i) is not a registered booking service provider; and (ii) has not applied for registration in accordance with section 15. Maximum penalty: 250 penalty units.

Registration and returns Part 4 Section 17 R1 01/07/25 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 page 13 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 17 Cancellation of registration (1) A registered booking service provider may ask the commissioner to cancel the provider’s registration if the provider— (a) is not liable to pay STRA levy for a quarter; and (b) does not expect to incur a liability for STRA levy in any future quarter. (2) The commissioner may cancel a registered booking service provider’s registration if satisfied that the provider’s liability to pay STRA levy has ended. 18 Returns (1) This section applies to a booking service provider who is— (a) a registered booking service provider; or (b) required to apply for registration under section 15. (2) The booking service provider must lodge with the commissioner a return in relation to each quarter in which the provider is registered, or is required to apply for registration. (3) A return for a quarter must be lodged within 30 days after the end of the quarter. (4) The return must— (a) be in the form and lodged in the way required by the commissioner; and (b) include the information required by the commissioner.

Part 5 Miscellaneous Section 19 page 14 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 R1 01/07/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 5 Miscellaneous 19 Declaration that accommodation is excluded accommodation (1) This section applies to an owner or occupier of accommodation on premises in the ACT (the operator) if the accommodation— (a) is or will be available to book through a booking service; but (b) is excluded accommodation. (2) The operator must give the person who provides the booking service a declaration under this section. (3) The operator’s declaration must state— (a) the operator’s name and contact details; and (b) the address of the accommodation; and (c) that any bookings or other arrangements to occupy the accommodation will not be short-term rental accommodation bookings because the accommodation is excluded accommodation; and (d) the reason the accommodation is excluded accommodation. (4) If a booking service provider is given a declaration under this section, the provider must keep a record of the declaration. Note For provisions that apply to records required to be kept under this section, see the Taxation Administration Act 1999, div 8.1 (Record keeping).

Miscellaneous Part 5 Section 20 R1 01/07/25 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 page 15 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 20 Application of this Act to unincorporated partnerships and other unincorporated bodies (1) This Act applies to an unincorporated partnership or another unincorporated body as if it were a person, but with the changes mentioned in this section. (2) Something that may be done by the partnership or other body may be done by any of its members on its behalf. (3) An obligation that would be imposed on the partnership or other body is imposed instead on each of its members and may be discharged by any member. (4) A liability that would be imposed on the partnership or other body is imposed instead, jointly and severally, on each of its members. (5) An offence that would have been committed by the partnership or other body is instead committed by each member who— (a) engaged in the conduct constituting the offence; or (b) aided, abetted, counselled or procured the conduct constituting the offence; or (c) was in any way, directly or indirectly, knowingly concerned in, or party to, the conduct constituting the offence. (6) In this section: member— (a) of an unincorporated partnership—means a partner of the partnership; or (b) of another unincorporated body—means— (i) a member of the body’s management committee (however described); or

Part 5 Miscellaneous Section 21 page 16 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 R1 01/07/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (ii) if the body does not have a management committee—a person who takes part in, or who could take part in or exercise control over, the management of the body. 21 Application of this Act to trusts (1) This Act applies to a trust as if it were a person, but with the changes mentioned in this section. (2) If the trust has 1 trustee— (a) something that may be done by the trust may be done by the trustee; and (b) an obligation or liability that would be imposed on the trust is imposed instead on the trustee; and (c) an offence that would have been committed by the trust is taken to have been committed by the trustee. (3) If the trust has 2 or more trustees— (a) something that may be done by the trust may be done by any of the trustees on behalf of the trust; and (b) an obligation that would be imposed on the trust is imposed instead on each trustee and may be discharged by any trustee; and (c) a liability that would be imposed on the trust is imposed instead, jointly and severally, on each trustee; and (d) an offence that would have been committed by the trust is instead committed by each trustee who— (i) engaged in the conduct constituting the offence; or (ii) aided, abetted, counselled or procured the conduct constituting the offence; or

Miscellaneous Part 5 Section 22 R1 01/07/25 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 page 17 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (iii) was in any way, directly or indirectly, knowingly concerned in, or party to, the conduct constituting the offence. 22 Regulation-making power The Executive may make regulations for this Act.

Dictionary page 18 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 R1 01/07/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Dictionary (see s 3) Note The Legislation Act contains definitions relevant to this Act. For example: • body • entity • liability • person (see s 160) • quarter. arrangement includes a contract. booking service—see section 9. booking service provider—see section 13. commissioner—see the Taxation Administration Act 1999, dictionary. consideration, for a short-term rental accommodation booking—see section 10. excluded accommodation—see section 8. registered booking service provider means a person registered as a booking service provider under section 15. rental accommodation, on premises in the ACT—see section 7. rental period, for a booking or other arrangement to occupy rental accommodation—see section 6 (2). short-term rental accommodation booking—see section 6. short-term rental accommodation levy or STRA levy means the levy imposed by section 11.

Endnotes About the endnotes 1 R1 01/07/25 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 page 19 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Endnotes 1 About the endnotes Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes. Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel’s Office. Uncommenced amending laws are not included in the republished law. The details of these laws are underlined in the legislation history. Uncommenced expiries are underlined in the legislation history and amendment history. If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering. The endnotes also include a table of earlier republications. 2 Abbreviation key A = Act NI = Notifiable instrument AF = Approved form o = order am = amended om = omitted/repealed amdt = amendment ord = ordinance AR = Assembly resolution orig = original ch = chapter par = paragraph/subparagraph CN = Commencement notice pres = present def = definition prev = previous DI = Disallowable instrument (prev...) = previously dict = dictionary pt = part disallowed = disallowed by the Legislative r = rule/subrule Assembly reloc = relocated div = division renum = renumbered exp = expires/expired R[X] = Republication No Gaz = gazette RI = reissue hdg = heading s = section/subsection IA = Interpretation Act 1967 sch = schedule ins = inserted/added sdiv = subdivision LA = Legislation Act 2001 SL = Subordinate law LR = legislation register sub = substituted LRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced mod = modified/modification or to be expired

Endnotes 3 Legislation history page 20 Short-Term Rental Accommodation Levy Act 2025 Effective: 01/07/25 R1 01/07/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 3 Legislation history Short-Term Rental Accommodation Levy Act 2025 A2025-12 notified LR 26 May 2025 s 1, s 2 commenced 26 May 2025 (LA s 75 (1)) remainder commenced 1 July 2025 (s 2 (1)) 4 Amendment history Commencement s 2 om LA s 89 (4) Consequential amendment pt 6 hdg om LA s 89 (3) Taxation Administration Act 1999 s 23 om LA s 89 (3) © Australian Capital Territory 2025

The Act builds its scope around four defined concepts, each carrying significant boundary-drawing work.

A short-term rental accommodation booking (section 6(1)) is any booking or arrangement to occupy rental accommodation in the ACT for a continuous period of not more than 28 days for which consideration is paid or payable. The 28-day ceiling is the key temporal test: a booking for 29 or more continuous days falls outside the Act entirely. The rental period runs from the first day the person may occupy to the day they must vacate (section 6(2)); actual occupation is irrelevant (section 6(3)), so a cancelled booking that was never used still attracts the levy on any non-refunded consideration.

Rental accommodation (section 7) covers self-contained dwellings and any building capable of being used for accommodation, including tents, yurts, caravans, and other registrable vehicles (section 7(2)). Critically, it excludes hosted accommodation, meaning that where the owner or occupier (or their agent) is also present on the premises at the same time as the guest, the levy does not apply (section 7(2) definition of hosted accommodation). This is the carve-out for the traditional homestay or host-occupied Airbnb model. Regulations may also prescribe additional categories of hosted accommodation.

Excluded accommodation (section 8) covers a substantial list of accommodation types that fall outside the levy altogether: hotels, motels, and serviced apartment complexes; caravan parks and camping grounds; hostels, boarding houses, and lodging houses; patient accommodation provided directly by health facilities; residential care homes; retirement villages; housing support accommodation for homeless or at-risk persons; emergency crisis accommodation operated by the emergency provider; student accommodation provided by or through education providers; and employee accommodation at or associated with a workplace provided by the employer. A crucial limitation applies: for the excluded accommodation status to hold, the booking must be made directly with the entity owning or operating the accommodation, not through any third-party intermediary (section 8(2)). If a hotel lists on a booking platform, the direct-booking exclusion is not available for those platform-facilitated reservations.

A booking service (section 9) is any service for making, arranging, or facilitating short-term rental accommodation bookings. The definition is technology-neutral: it applies whether or not the internet is used, whether or not the service is automated, whether or not the provider takes payment, and whether or not the provider is a party to the booking (section 9(3)). A mere referral service that points users to another booking service is not itself a booking service (section 9(1)(b)(i)). A booking made directly with the owner or occupier without any intermediary is not a booking made through a booking service (section 9(2)) and therefore does not attract the levy at all.

Consideration (section 10) is broadly defined to include the full price, all taxes (including GST and the STRA levy itself), and all associated fees such as cleaning, pet, or extra-guest fees, whenever payable. It excludes amounts actually waived, credited, or refunded, and excludes payment-processing fees such as credit card surcharges.

The determined rate (section 12(5)) is 5 per cent unless the Taxation Administration Act 1999 section 139 is used to vary it; that section allows the rate to be changed by instrument, giving the territory executive flexibility to adjust the levy without primary legislation.

The primary compliance burden falls on booking service providers: platforms that operate services through which ACT short-term rental bookings are made, arranged, or facilitated. In practice this means large online platforms such as Airbnb and Stayz, as well as any smaller or localised booking intermediary operating in the ACT market. These entities bear the registration obligation, the quarterly return obligation, and the levy payment obligation, regardless of where they are incorporated or based. The Act makes no geographic distinction for the provider; what matters is whether the accommodation is in the ACT and whether a booking service facilitated it.

Property owners and occupiers listing unincorporated short-term rentals on platforms are affected indirectly. They do not pay the levy themselves, but the 5 per cent levy is calculated on the total consideration including all fees that flow through the booking, which creates strong economic pressure on platforms to pass the cost to either hosts or guests through adjusted fee structures or pricing. Owners operating through platforms who happen to fall within the excluded accommodation categories must proactively give the booking service provider a written declaration confirming excluded status (section 19(2)-(3)); the obligation to identify and notify the platform sits with the operator, not the platform.

Operators of accommodation that qualifies as excluded under section 8 are affected where they list on platforms, because the exclusion from the levy is conditional on the booking being made directly rather than through a third party (section 8(2)). A hotel that takes a booking through an online travel agency cannot claim the hotel exclusion for that booking under the plain reading of the Act, creating a structural incentive toward direct-booking channels for excluded-category operators.

Guests experience no direct legal obligation under this Act. The levy is not imposed on them; it is imposed on platforms. Whether and how the levy is priced into accommodation rates or platform fees is a commercial matter between platforms, hosts, and guests.

Unincorporated partnerships and other unincorporated bodies providing booking services are caught: the Act treats them as persons, with obligations and liabilities imposed jointly and severally on each member, and offences attributed to each member who engaged in or facilitated the offending conduct (section 20). Trusts operating booking services are similarly caught, with liability falling on trustees jointly and severally where there are multiple trustees (section 21).

Booking service providers have three primary duties under the Act.

First, registration. Any entity providing a booking service in the ACT must apply to the Revenue Commissioner for registration before the end of the first quarter during which a rental period for an ACT booking ends (section 15(1)-(2)). The Commissioner must register a compliant applicant; there is no discretion to refuse (section 15(4)). A registered provider that no longer has or expects levy liability may ask the Commissioner to cancel its registration (section 17(1)), and the Commissioner may cancel if satisfied liability has ended (section 17(2)).

Second, quarterly returns. Registered providers, and providers who should have registered, must lodge a return for each quarter in which they are registered or should have applied (section 18(2)). Returns must be lodged within 30 days after the end of each quarter (section 18(3)), in the form and with the content required by the Commissioner (section 18(4)). The Act does not prescribe the specific information required; that is left to the Commissioner's administrative direction.

Third, levy payment. The levy for bookings whose rental periods end in a given quarter must be paid within 30 days after the end of that quarter (section 14(1)). If consideration increases after initial payment, the incremental levy must be paid within 30 days after the end of the quarter in which the increase occurs (section 14(3)). Where consideration decreases or the levy ceases to apply, the Taxation Administration Act 1999 Part 4 refund provisions apply; the Act does not create a freestanding refund right but signals that one exists under the administration Act.

The rate applicable to a booking is the determined rate on the day the rental period ends (section 12(4)), not the rate at the time of booking. This means a booking made when the rate is 5 per cent but with a rental period ending after any rate change would be assessed at the new rate. For multi-month forward bookings this creates a degree of rate uncertainty for providers.

Accommodation operators with excluded-accommodation status have an affirmative duty to give the booking service provider a written declaration stating their name, contact details, address, the assertion that bookings are not STRA bookings because the accommodation is excluded, and the reason for exclusion (section 19(3)). Booking service providers who receive such declarations must keep records of them (section 19(4)), and the Taxation Administration Act 1999 division 8.1 record-keeping provisions apply to those records.

Regulations may prescribe additional excluded accommodation categories (section 8(1)(k)), additional hosted accommodation categories (section 7(2) definition), and excluded booking services (section 9(1)(b)(ii)), giving the Executive subordinate-legislation power to adjust scope without returning to the Assembly.

The only criminal penalty expressly created in this Act is for failure to register. A booking service provider that has not registered and has not applied for registration after the relevant quarter deadline commits an offence with a maximum penalty of 250 penalty units (section 16). At the penalty unit values applying on 1 July 2025 (noted in the republication preamble), this equates to a maximum of $40,000 for an individual or $202,500 for a corporation.

The Act expressly provides that the failure to pay levy on time constitutes a "tax default" under the Taxation Administration Act 1999 (section 14(2)), invoking that Act's default penalty and interest regime without repeating it here. The full audit, assessment, objection, appeal, and penalty framework of the Taxation Administration Act 1999 applies to the STRA levy as a tax law (note to section 1). This includes the Commissioner's powers of investigation, the ability to issue assessments, and the imposition of administrative penalties for understatement or non-lodgement.

Offences by unincorporated partnerships and trusts are attributed through the extended liability provisions in sections 20 and 21, so individual partners, management committee members, and trustees can face personal criminal liability for registration failures or other offences committed in the conduct of the entity's booking service operations.

The Criminal Code chapter 2 applies to all offences (section 5), meaning standard ACT principles of criminal responsibility, including fault elements, burdens of proof, and general defences, govern prosecution of the registration offence.

The STRA levy is classified as a tax law under the Taxation Administration Act 1999 (note to section 1), which is the master framework for ACT tax administration. All provisions of that Act relating to registration, returns, payment, assessment, default penalties, interest, audit, objections, appeals, and refunds apply automatically without repetition in this Act. The levy payment obligation triggers a tax default, as defined in the Taxation Administration Act 1999 dictionary, on non-payment (section 14(2)).

The determined rate can be varied by the Revenue Commissioner under Taxation Administration Act 1999 section 139 without amendment to this Act (section 12(5)(b)). This gives the executive branch ongoing control over the rate level, subject to whatever disallowance or procedural constraints apply to instruments under that section.

The definitions of excluded accommodation categories cross-reference several other laws. Residential care homes are defined by reference to the Aged Care Act 2024 (Commonwealth), section 10 (section 8 definition). Retirement villages are defined by reference to the Retirement Villages Act 2012 (ACT), section 10. Health facilities are defined by reference to the Health Act 1993 (ACT), section 6. Education providers are defined by reference to the Education Act 2004 (ACT), table 9A. Where these source definitions change, the scope of excluded accommodation changes with them.

Foreign currency consideration must be converted to Australian dollars at the Reserve Bank's most recently reported exchange rate at the time of booking (section 12(2)), importing RBA reporting into the levy calculation process.

The Act also interacts with the Commonwealth's goods and services tax, because the definition of consideration explicitly includes amounts attributable to GST and the STRA levy itself (section 10(1)(b)(i)). This means the 5 per cent STRA levy is calculated on the GST-inclusive price, so the effective economic cost to the booking supply chain includes levy on levy (on the rare booking where the STRA levy is already included in the listed price before calculation).

The Road Transport (Vehicle Registration) Act 1999 is referenced in the definition of building to include caravans, motor vehicles, and other registrable vehicles within the scope of rental accommodation (section 7(2)), meaning mobile accommodation such as campervans listed on booking platforms falls within the levy if other conditions are met.

The source records no substantive amendments to this Act. The legislation history in endnote 3 shows only the original enactment: A2025-12 notified on the ACT legislation register on 26 May 2025, with sections 1 and 2 commencing on notification and the remainder commencing 1 July 2025. The amendment history in endnote 4 records only three omissions: section 2 (commencement), part 6 heading (consequential amendment heading), and section 23 (which made a consequential amendment to the Taxation Administration Act 1999) were all omitted under Legislation Act 2001 section 89, which automatically removes commencement provisions and consequential amendment provisions once they have taken effect. These are machinery omissions, not substantive changes. The republication is Republication No 1, effective 1 July 2025. The Act has not been amended since commencement.

The source names no cases. No litigation involving this Act is recorded in the text, which is expected for a statute that commenced on 1 July 2025 and has been in force for a short period. Any future disputes would likely proceed through the ACT tax objection and appeal pathway under the Taxation Administration Act 1999 before reaching a court.

Several non-obvious features of the Act create traps for the unwary.

The levy base includes the levy itself. Section 10(1)(b)(i) expressly includes amounts attributable to the STRA levy in the definition of consideration. If a platform discloses the STRA levy as a line item within the total consideration (rather than as a separate charge on top of it), the levy base includes that disclosed levy amount, creating a mild circularity. Platforms will need to decide whether to treat the levy as embedded in the advertised price or as an add-on to it, and structure their pricing disclosures accordingly.

The determined rate is fixed at the end of the rental period, not at booking. Section 12(4) provides that the applicable rate is the rate on the day the rental period ends. A platform that takes a long-advance booking at today's 5 per cent rate could face a higher rate if the Executive uses the Taxation Administration Act 1999 section 139 power to increase the rate before the stay occurs. Platforms cannot lock in the levy rate at booking time.

The direct-booking exception for excluded accommodation depends on who facilitates the booking, not on the nature of the accommodation. A hotel, hostel, or student accommodation provider listed on a third-party platform cannot rely on the section 8 exclusions for bookings made through that platform (section 8(2)). The exclusion is only available when the booking is made directly with the operator and is not arranged or facilitated by anyone else. Operators in excluded categories who use platforms for distribution may find themselves within scope.

Operators of excluded accommodation bear the notification burden. Section 19 places the duty to declare excluded status on the accommodation operator, not the platform. If the operator fails to give the declaration to the booking service provider, the platform has no statutory mechanism to claim the exclusion on the operator's behalf. A platform that pays levy on bookings that were actually excluded accommodation (because it did not receive a declaration) has no obvious recourse under this Act against the non-disclosing operator, although contractual remedies may exist.

The 28-day threshold applies to the continuous rental period, not the number of days actually occupied. Section 6(1)(a) specifies a rental period of not more than 28 days, and section 6(3) makes actual occupation irrelevant. A rolling series of bookings for the same property, each for 28 days or fewer, would each separately attract the levy even if the same person occupies the property continuously. Whether a long-stay arrangement is structured as one booking exceeding 28 days (outside scope) or multiple shorter bookings (within scope) is a matter of how the booking is made, not how the occupancy works in practice.

Unincorporated partnership members and trustees face personal joint and several liability for levy debts and personal criminal exposure for registration offences. Sections 20 and 21 are unqualified on this point: all partners are jointly and severally liable for levy owed by the partnership, and any partner or trustee who engaged in or facilitated an offence commits it personally. This extends to management committee members of unincorporated associations.

The regulation-making power in section 22 and the category-prescription powers throughout the Act mean the scope of the levy can be extended or contracted without primary legislation. The categories of excluded accommodation (section 8(1)(k)), hosted accommodation (section 7(2)), and excluded booking services (section 9(1)(b)(ii)) can all be modified by regulation. Parties whose accommodation or service currently falls outside scope cannot treat that position as stable without monitoring subordinate legislation.

Booking service providers operating in the ACT market should take the following steps.

Confirm whether the business is a booking service provider within the Act's definition. A provider that makes, arranges, or facilitates ACT short-term rental accommodation bookings of 28 days or fewer for consideration is within scope regardless of whether it uses the internet, takes payment, or is party to the booking. A mere referral service pointing users to another platform is not.

Register with the ACT Revenue Commissioner before the end of the first quarter in which a rental period for an ACT booking ends (section 15(1)-(2)). The application must be in the Commissioner's required form with required information. Do not wait until after the quarter ends; the registration offence (section 16) is triggered once the deadline quarter closes without registration.

Set up systems to identify ACT bookings, collect and retain consideration data for each booking including all fees, apply the 5 per cent levy rate to total consideration (excluding payment-processing fees and actual refunds), and track when rental periods end to allocate levy to the correct quarter.

Collect declarations from operators of accommodation that may qualify as excluded accommodation under section 8 before facilitating bookings for that accommodation. Keep records of those declarations as required by section 19(4) and the Taxation Administration Act 1999 division 8.1. Do not assume accommodation is excluded without a declaration; if no declaration is held, the platform should treat the bookings as within scope.

Lodge quarterly returns within 30 days after the end of each quarter and pay the levy within the same deadline (sections 14(1) and 18(3)). Establish internal calendars for ACT quarter-end dates (31 March, 30 June, 30 September, 31 December) and the 30-day payment and lodgement windows following each.

Where bookings are cancelled or consideration is varied, recalculate the levy promptly (section 12(3)). Where consideration increases, pay the incremental levy within 30 days after the end of the quarter in which the increase occurs (section 14(3)). Where consideration decreases, apply for a refund under the Taxation Administration Act 1999 Part 4.

For platforms organised as unincorporated partnerships or trusts, ensure all partners or trustees understand their personal joint and several exposure to levy debts and criminal liability for registration failures (sections 20 and 21). Governance arrangements should specify which partner or trustee bears responsibility for compliance functions.

Monitor subordinate legislation made under section 22 and the category-prescription powers in sections 7, 8, and 9, as changes to excluded accommodation, hosted accommodation, or excluded service categories could alter the platform's compliance position without primary legislative amendment. Also monitor any Taxation Administration Act 1999 section 139 instrument that changes the determined rate; the applicable rate on the day a rental period ends governs each booking.

Foreign-currency bookings require conversion to Australian dollars at the RBA's most recently reported exchange rate at the time the booking is first made (section 12(2)). Platforms accepting non-AUD payments should automate this conversion using RBA-published data and retain records of the rate applied.

Short-Term Rental Accommodation Levy Act 2025

Plain English Summary

Deep Dive

What it does

Current sections

Short-Term Rental Accommodation Levy Act 2025

Source text: opening excerpt

Main concepts

Who it affects

Key duties and rights

Penalties and enforcement

How it interacts with other laws

Amendment history

Litigation history

Gotchas

How to comply