GATAVIA GLOBAL · Gatavia Australia

Short-term rentals in Australia

This section explains how short-term rental operates in Australia and how to properly separate the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the mode of operation, and the applicable rules.

✓ Information reviewed: 10/11/2026

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GATAVIA

This section explains how to analyze market, profitability, and investment in Australia without confusing the different legal, fiscal, and operational layers. The concrete answer depends on the type of property, the manner of exploitation, and the rules that apply to the case. Specific and verified data is presented below in the Gatavia information block.

The investment analysis must separate general tourism data from the actual metrics of a specific dwelling. National or regional overnight stays help to understand demand, but do not equate to occupancy, average price, or profitability of a property.

Tourism market in Australia

Data, context and key indicators for the tourism market.

tourism

+6,5 %

AUD 192.4bn total visitor spending in 2025

+6.5% compared to 2024.

Period: 2025

forecast

International spending YE Mar 2026

International spending YE Mar 2026 Value: 40.9 AUD bn Reference year: 2026 Scope: Australia Interpretation: Comparison +20%.

Period: 2026

tourism

113 million domestic overnight trips

Stable year compared to previous year.

Period: 2025

tourism

8.9 million international arrivals in 2025

International recovery continues.

Period: 2025

tourism

AUD 39.2bn in international spending by 2025

Record spending by international visitors.

Period: 2025

tourism

+9 %

International nights YE Mar 2026

International nights YE Mar 2026 Value: 321.9 million nights Reference year: 2026 Scope: Australia Interpretation: Comparison +9%.

Period: 2026

Unhosted STRA in Greater Sydney, Ballina, and specific lands

NSW: 180-day limit for unhosted STRA in specific areas

Yes.

Period: 2026

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

There is no single national STRA license

Correct.

There is no single national STRA license Application: short-term Accommodation for rent Verified rule: Correct. Exceptions: None as a national shortcut. Timing: Before acquisition/operation. Legal reference: STRA frameworks of the State/Territory + federal tax/foreign investment

regional

WA: from 2026 the registration must align with urban planning compliance

WA: from 2026 the registration must align with urban planning compliance Application: WA STRA Timing: Before operating and at renewal. Legal reference: Short-Term Rental Accommodation Act 2024 + planning reforms

mixed

Mandatory STRA registration in NSW

Yes.

Mandatory STRA registration in NSW Application: Residential STRA in NSW Verified rule: Yes. Conditions: Residential STRA instead of approved tourist/visitor accommodation. Timing: Before starting the activity/advertising; annual renewal. Legal reference: NSW Housing SEPP / STRA Registration

mixed

NSW: 180-day limit for unhosted STRA in specific areas

Yes.

NSW: 180-day limit for unhosted STRA in specific areas Application: Unhosted STRA in Greater Sydney, Ballina, and specific lands Verified rule: Yes. Exceptions: Hosted STRA and areas outside the mapped limits differ. Timing: Annual registration period. Legal reference: NSW STRA Framework

mixed

Byron Shire: 60-day limit in most areas

Yes.

Byron Shire: 60-day limit in most areas Application: Unhosted STRA in most of Byron Shire Verified rule: Yes. Conditions: Exact mapped location of the property. Exceptions: Specific districts for 365 days and STRA hosted. Timing: Annual registration period. Legal reference: Byron provisions of the NSW Housing SEPP

mixed

Mandatory STRA registration in WA for accommodations with and without hosts

Yes.

Mandatory STRA registration in WA for accommodations with and without hosts Application: STRA premises in Western Australia Verified rule: Yes. Conditions: Residential premises rented for periods that meet the definition of STRA. Timing: Before advertising/reserving; Annual renewal. Legal reference: Short-Term Rental Accommodation Act 2024 (WA)

Short-term rental taxation

Taxation

Short-term rental income is assessable

Holiday home: gastos deben prorratearse por uso privado

Taxation

2026-27 resident individual first marginal rate: 15%

15

Taxation

Maximum marginal rate for resident individuals: 45% on AUD190,000

45

Taxation

Base-rate entity company tax: 25%

25

Taxation

Other company tax rate: 30%

30

Taxation

GST general rate: 10%

10

Regulatory and market evolution

11/01/2021

NSW STRA registration validity

NSW STRA registration validity Value: 1 year Reference year: 2026 Scope: NSW Interpretation: Annual renewal.

12/18/2020

NSW STRA registration validity

NSW STRA registration validity Value: 1 year Reference year: 2026 Scope: NSW Interpretation: Annual renewal.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Australia

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

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Sources and reference authorities

ACT Legislation

ACT Revenue Office

Australian Taxation Office

Foreign resident capital gains withholding

Australian Taxation Office

Resident individual tax rates 2026-27

Australian Taxation Office

GST and residential/commercial residential premises

Australian Taxation Office

Rental income and short-term rentals

Australian Taxation Office

Australian Treasury Foreign Investment

Brisbane City Council

City of Hobart

Consumer Affairs Victoria

NSW Government Planning

Short-term rental accommodation framework

NSW Government Planning

Byron Shire short-term rental accommodation rules

Service NSW

South Australian Government

State Revenue Office Victoria

Tasmanian Planning Commission

Planning Directive No.6 - Visitor Accommodation

Tourism Research Australia

Annual Benchmark Report - Australia's visitor economy in 2025

Tourism Research Australia

Australian Tourism Data Dashboard July 2026

Tourism Research Australia

International tourism results - year ending March 2026

Western Australian Government

Western Australian Planning Commission

Short-Term Rental Accommodation Planning Regulations

Western Australian Planning Commission

Short-Term Rental Accommodation Planning Regulations

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.