Short Stay Levy Act 2024

A person (other than the owner or renter) who has exclusive occupation of short stay accommodation under an occupancy agreement with the owner or the renter of the short stay accommodation and accepts direct bookings for the short stay accommodation (the occupier bookings) must pay to the owner or renter (as the case requires)—

for each return period, the amount of the short stay levy payable in respect of the occupier bookings that are completed during that return period; and

the amount of any GST payable in respect of the amount referred to in paragraph (a).

The person must pay the amount required by this section at or before the time that the owner or renter (as the case requires) is required to pay the short stay levy in respect of the occupier bookings.

The person must pay to the owner or renter (as the case requires) an amount equal to any interest and penalty tax imposed under Part 5 of the Taxation Administration Act 1997 on the short stay levy payable in respect of the occupier bookings if—

the person does not pay the amount required under subsection (1) within the time specified in subsection (2); and

a tax default occurs because the owner or renter of the short stay accommodation fails to pay the whole or part of the short stay levy payable in respect of the occupier bookings.

On request of the person who has exclusive occupation of the premises, the owner or renter (as the case requires) must provide the person with a copy of the return lodged with the Commissioner in respect of the occupier bookings completed during the relevant return period.

If a person does not pay an amount as required by this section, the owner or renter (as the case requires) may recover the amount as a debt in a court of competent jurisdiction.

This section has effect despite the terms of any occupancy agreement, but only until the earlier of the following—

the parties to the occupancy agreement expressly agree that this section is not to apply;

the amount payable under the occupancy agreement by the person who occupies the short stay accommodation is or could be reviewed, or the occupancy agreement could be terminated, by either party.