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Is Airbnb Residential or Commercial for GST and Tax Purpose?

According to GSTR 2012/6 Airbnb doesn’t fall under commercial residential premises. The definition of ‘commercial residential premises’ in section 195-1 includes the following seven paragraphs, none of which indicate anything similar to Airbnb. This distinction is crucial for understanding the regulatory and tax implications associated with offering or operating Airbnb properties.

  • a hotel, motel, inn, hostel or boarding house. 
  • premises used to provide accommodation in connection with a school; 
  • a ship that is mainly let out on hire in the ordinary course of a business of letting ships out on hire. 
  • a ship that is mainly used for entertainment or transport in the ordinary course of a business of providing ships for entertainment or transport. 
  •  a marina at which one or more of the berths are occupied, or are to be occupied, by ships used as residences. 
  •  a caravan park or a camping ground; or 
  •   anything similar to residential premises described in paragraphs (a) to (e). 

Check out our Comprehensive Guide To Converting Your Long-Term Investment Property To Airbnb Or Short-Term Rental for further information. 

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