Short Stay Levy Act 2024

to impose a levy in relation to the provision of short stay accommodation; and

to amend the Owners Corporations Act 2006 in relation to prohibiting the use of lots as short stay accommodation; and

to make consequential amendments to the Taxation Administration Act 1997.

a person who holds a freehold interest in the land on which the premises are situated;

if the premises are on Crown land—

if the land is unalienated Crown land—the Crown; or

if the Crown has granted a lease or licence over the land—the lessee or licensee of the land;

the whole or part of any building or other structure; or

a caravan or any other vehicle;

For the purposes of this Act, a person provides a booking platform if the person carries on the business of—

facilitating requests to book a short stay in short stay accommodation; and

arranging or facilitating the acceptance of those requests by or on behalf of short stay accommodation providers.

In determining whether a person provides a booking platform, it does not matter—

whether or not the service has a website on the Internet; or

whether or not an act referred to in subsection (1)(a) or (b) involves the use of a wholly or partly automated system; or

whether or not the service facilitates payment of any fee for the short stay booking; or

whether or not the person who carries on the business is located in Victoria.

However, a booking platform does not include a service that refers a person to another service for the purposes of the person using that other service to do the things referred to in subsection (1)(a) and (b).

For the purposes of this Act, short stay accommodation means any premises that can accommodate a person, other than premises specified in subsection (2).

Short stay accommodation does not include any of the following—

premises that are occupied as the principal place of residence of a natural person who is the owner or renter of the premises;

commercial residential premises within the meaning of section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;

a residential care facility within the meaning of section 3(1) of the Land Tax Act 2005;

a retirement village within the meaning of section 3(1) of the Retirement Villages Act 1986;

a registered rooming house within the meaning of section 3(1) of the Residential Tenancies Act 1997;

student accommodation provided by a higher education provider within the meaning of section 16-1 of the Higher Education Support Act 2003 of the Commonwealth;

a supported residential service within the meaning of section 3(1) of the Supported Residential Services (Community Visitors) Act 2010;

temporary crisis accommodation within the meaning of section 3(1) of the Residential Tenancies Act 1997;

accommodation provided by or in connection with a facility to accommodate any person who has a connection to the facility, including a contractor or employee or a person who is a client of the facility.

For the purposes of determining under this section whether premises are short stay accommodation, it does not matter—

whether or not the premises are used for more than one purpose, including a purpose other than the provision of short stay accommodation; or

whether or not the premises are permanent or temporary, or fixed to land or mobile.

For the purposes of subsection (2)(a)—

in determining whether premises are the principal place of residence of a person, regard must be had to every place of residence of that person, whether in Victoria or elsewhere; and

premises are taken not to be the principal place of residence of a renter if, in the Commissioner's opinion, the residential rental agreement for the premises is made for the purposes of avoiding payment of the short stay levy.

For the purposes of this Act, a short stay booking means a booking for a short stay in premises by a person.

In determining whether a booking is for a short stay, regard must be had to the following terms of the booking—

the date on which a person is permitted to commence occupation of the premises;

the date on which a person is required to vacate the premises.

To avoid doubt, a short stay booking does not include a residential rental agreement.

For the purposes of this Act, the total booking fee for a short stay booking means the total amount that is payable for the booking, other than—

any amount that, on the cancellation of the short stay booking or any part of the short stay booking, has been waived or provided as a credit or refund; and

any amount charged in respect of the payment method used to pay the amount payable for the booking.

To avoid doubt, the total amount that is payable for a short stay booking includes—

any amount included in respect of the short stay levy; and

any amount included in respect of GST; and

any amount payable for any period during which the person does not occupy the premises, unless that amount is waived or provided as a credit or refund.

This Act binds the Crown in right of Victoria and, so far as the legislative power of the Parliament permits, the Crown in all its other capacities.

Nothing in this Act makes the Crown in any of its capacities liable to be prosecuted for an offence.

Liability for the short stay levy arises on the date that a short stay in short stay accommodation is completed.

A short stay in short stay accommodation is completed on the date on which a person is required under the terms of the short stay booking to vacate the short stay accommodation, regardless of whether the person—

vacates the short stay accommodation on that date or on an earlier date; or

occupies the short stay accommodation during the period of the short stay booking.

However, a short stay in short stay accommodation is not completed if the short stay booking is cancelled and the total booking fee is waived, credited or refunded.

In the case of a short stay booking made through a booking platform, the booking platform provider is liable to pay the levy imposed in respect of the short stay.

In the case of a direct booking for a short stay in short stay accommodation—

if the direct booking is made with the renter of the short stay accommodation, the renter is liable to pay the levy imposed in respect of the short stay; or

if the direct booking is made with a person who has exclusive occupation of the short stay accommodation under an occupancy agreement with the renter, the renter is liable to pay the levy imposed in respect of the short stay; or

in any other case, the owner of the short stay accommodation is liable to pay the levy imposed in respect of the short stay.