Short Stay Levy Act 2024

A registered short stay levy payer must notify the Commissioner if, because of a change in circumstances, the registered short stay levy payer—

is no longer incurring a liability for the short stay levy; and

does not expect to incur any such liability in the future.

A registered short stay levy payer must give notice under subsection (1)—

if the registered short stay levy payer has a liability for the short stay levy in the current return period, within 14 days of the date on which the person is required to lodge a return for the return period; or

in any other case, within 14 days of the date of the change in circumstances.

The Commissioner must cancel the registration of the person on receipt of a notice given under this section.