Tax Issues for Airbnbs & Short-Term Rentals

Explore the tax implications of Airbnb and short stays including income reporting, deductions, GST considerations and more! In this session, we cover:

• Income tax issues

  • Assessable income

    • Landlord issues

    • Income from isolated transactions

    • The concept of ‘family home’

  • Allowable deductions

  • Capital vs Income distinction

• CGT issues

  • TR 2005/14 - Main residence exemption

  • Partial exemption for income-producing use

• GST issues

  • When GST applies to short-term rentals

  • GSTR 2012/6 - Commercial residential premises

  • GSTR 2012/7 – Taxable or Input Taxed Supply of Premises​

• Taxable Payments Reporting System

  • Reporting obligations

  • Implications for Airbnb hosts and operators

• Compliance and Practical Considerations

  • ATO guidance and examples

  • Record-keeping requirements

Date recorded: 15 July 2025