ACT Levy and Registration Requirements for Short-Term Rental Accommodation Booking Services

Short-Term Rental Accommodation Levy Bill 2025

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Introduced by: The Hon Chris Steel MLA (ALP) — Minister       , Minister for Heritage, Minister for Planning and Sustainable Development, Minister for Transport, Treasurer

Links to official parliament websites

Official page: progress through parliament

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 (2026: $40,000) 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.

The Debate

What different members said when this bill was debated:

Shane Rattenbury GRN

“I move: That this bill be agreed to in principle. If you are like me, you have probably spent a fair bit of time trekking around Mount Ainslie.”

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Ed Cocks LIB

“Let me be very clear right from the start today: the Canberra Liberals do not support this new rental tax, because that is all this is. It is the Treasurer’s new tax to try and top-up revenue in a broken budget—nothing else. While some in this place will try to claim that the Treasurer’s new tax has some sort of relationship to a social policy objective, that is not what this is.”

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Leanne Castley IND

“I would like to rise to reflect Mr Cocks’s earlier comments. The Canberra Liberals will not be supporting this bill. Rather than focusing on the technicalities of the bill or the levy, I thought it would be worth reminding members of the broader context. Since Andrew Barr took the reins, ACT government revenue has increased by an average of 5.7 per cent per year. Now, that is a lot.”

Official source →

Chris Steel ALP

“I am pleased to rise to support the Short-Term Rental Accommodation Levy Bill 2025, and I thank members for their contributions. This bill will raise revenue to support essential services that the government provides for Canberrans, including health, education, transport, tourism and housing. During the debate, it has been clear that, particularly, the opposition have a different view about this.”

Official source →