Short Stay Levy Act 2024

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.