MODULE 32
The ACT short-term rental accommodation levy is 5% for relevant bookings of not more than 28 continuous days and is scheduled to rise to 7.5% from 1 July 2027. The official guidance places liability on booking service providers that facilitate applicable bookings and states that direct bookings made directly with an owner or occupier are not subject to the levy. Hosted accommodation where the owner or occupier stays at the property with the guest is excluded. Crown lease purpose, Territory Plan and unit-title rules remain separate considerations.
Account for the ACT short-term rental accommodation levy.
Review lease, unit-title, planning and safety layers.
Maintain current revenue and property evidence.
An ACT property may require review of owner consent, the lease or tenancy structure, unit-title rules, planning and building requirements, insurance, tax and the short-term rental accommodation levy. The levy does not approve the use.
Check ACT Revenue Office guidance for liable booking arrangements, rate, registration, returns, payment, exclusions and records. Obtain tax advice for the operator's structure.
Identify the territory planning and lease conditions for the address, existing approvals, any unit plan rules and operational impacts such as access, parking and noise.
Use written property-specific evidence and qualified advice where classification or permitted use is unclear.
Include levy treatment, platform and direct bookings, cancellations and adjustments in the accounting workflow. Reconcile booking data to returns and maintain evidence.
Recheck the official rate and administration rather than embedding a permanent assumption in the calculator.
An ACT operator calculates the levy from bank deposits, while platform reports include cancellations and fees differently. The bookkeeper creates a booking-level reconciliation using current ACT guidance and documents the treatment of adjustments.
Verify current liability, rates, exclusions, registration, returns and payment.
Combine address approvals, unit-title evidence and booking-level levy records.
No.
The ACT Revenue Office and a qualified adviser for the actual facts.
To support accurate treatment of gross amounts, cancellations, adjustments and different channels.
Current 5% and future 7.5% levy rates
Bookings not more than 28 continuous days
Platform-facilitated versus direct bookings
Hosted accommodation exclusion
Crown lease purpose and Territory Plan
Owners corporation or unit-title rules
Obtain written owner permission
Review Crown lease and approved use
Check planning and building requirements
Review unit-title rules
Classify every booking channel and length
Model the 2027 levy increase
Crown lease records
Planning response
Unit-title rules
Booking-channel levy matrix
Current and 2027 forecast
Official sources: revenue.act.gov.au and planning.act.gov.au
Assuming every principal residence is exempt
Calling an absent-host whole-property stay hosted
Ignoring future levy increases
Treating a facilitated booking as direct
Failing to review Crown lease purpose