If you're registered for GST you can claim the GST on expenses for goods and services. You can do this for goods and services used, or available for use, when you're renting out short-stay accommodation.
The use of your property for short-stay renting will determine what GST you can claim.
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Actual cost method for working out rental income and expenses
GST adjustments for business or private use
GST adjustments for mixed use assets
Claiming GST on the property purchase
You may also be able to get a GST input tax deduction for the purchase of your property (or claim some GST if you owned the property before you registered for GST and started renting out short-stay accommodation.).
Special rules apply for second-hand goods purchased from associated persons and those where the mixed-use asset rules apply.
If you change the use of your property from taxable to exempt, or sell it, you must account for GST on disposal.