Levy and Registration Requirements for Short-Term Rental Accommodation Booking Services
Short-Term Rental Accommodation Levy Bill 2025
Introduced by: Chris Steel (ALP)
Links to official parliament websites
Effects of this bill
If this bill passes, it means that:
A levy of 5% is imposed on short-term rental accommodation bookings in the ACT for periods of 28 days or less.
Booking service providers must register with the commissioner.
Booking service providers must lodge quarterly returns and pay the levy within 30 days after the quarter ends.
Booking service providers face a fine of up to 250 penalty units for failing to register.
Operators of excluded accommodation must give booking service providers a declaration explaining why their property is exempt.
Members of unincorporated partnerships and trustees of trusts are jointly and severally liable for obligations and offences.