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).
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contents 1
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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
Section 1 - Short-Term Rental Accommodation Levy Act 2025 - Short-Term Rental Accommodation Levy Act 2025 | Zoe
Contents
Page
contents 2 Short-Term Rental Accommodation Levy Act 2025
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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
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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
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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
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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
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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
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(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
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(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
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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
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(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
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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
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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
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(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
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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
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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
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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
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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
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(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
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(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
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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
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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