The Tasmanian Government is inviting feedback on draft legislation to introduce a 5 per cent levy on short stay accommodation in Tasmania.
Unless exempt, the levy will apply to any premises that can accommodate a person even if used for another purpose (such as a residential premises) or if permanent, temporary, fixed or mobile. The levy applies whether all or any part of the premises is used for short stay accommodation where the stay is less than 28 consecutive nights.
The following types of accommodation will be exempt:
- accommodation operations such as:
- hotels, motels, inns or similar commercial premises;
- traditional bed and breakfasts;
- a hostel, boarding house, lodging house or similar commercial premise;
- a caravan park, camping ground or similar premises;
- mobile accommodation such as caravans and campervans; and
- specialist accommodation such as:
- accommodation provided by a health facility for a patient;
- accommodation for housing support services, residential care accommodation and retirement villages;
- student accommodation provided in connection with an educational institution;
- emergency or crisis accommodation provided by the entity that owns or operates that accommodation;
- employee accommodation;
- accommodation on vessels mainly used for transport such as the Spirit of Tasmania vessels; and
- other types of accommodation as determined by the Treasurer.
The draft legislation also includes additional clarification on these definitions. For example, a bed and breakfast is defined as accommodation where a part of the premises is occupied by the owner (or operator) at the same time as a guest under a short stay booking, and breakfast is provided by the owner (or operator) at no additional cost to the guest each morning of the short stay.
The Short Stay Levy Bill 2025 delivers on part of the Government's 2024 Election platform.
The Government will consider consultation feedback ahead of finalising the Bill, which is expected to be introduced during the Autumn 2026 session of Parliament.
About the Consultation Draft Bill and Discussion Paper
The draft Bill is the legal framework for the short stay levy and has been drafted in accordance with the Government’s broad policy parameters that:
- 100 per cent of the levy will go directly to assisting first home buyers;
- the levy will be introduced on short stay accommodation such as those advertised on Airbnb and Stayz;
- the levy will not apply to accommodation operators such as hotels, pubs, bed and breakfasts, and caravan parks; and
- the short stay levy will be paid by those using short stay accommodation, not the property owners.
The draft Bill also contains minor consequential amendments to existing legislation to enable the effective implementation of the levy.
The accompanying Discussion Paper provides an overview of the short stay levy model and addresses key aspects of the draft Bill. It also highlights where the draft Bill aligns with similar levies introduced in Victoria and the Australian Capital Territory.
Have Your Say
All submissions will be treated as public documents and will be published on the Department of Treasury and Finance website at www.treasury.tas.gov.au unless individuals or organisations request otherwise (see "Confidentiality" below).
Confidentiality
If you wish your submission to be treated as confidential, please clearly indicate this in writing at the time of making your submission. Automatic generated confidentiality disclaimers included in emails do not constitute a valid request for non publication.
Any requests received under the Right to Information Act 2009 to make available any "confidential" submissions will be assessed in accordance with that Act.