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Some GST-registered accommodation hosts can choose to opt out of the marketplace rules and carry on being responsible for their GST obligations.

When hosts can opt-out

To opt out, 1 of the following must apply. Accommodation hosts must:

  • make more than $500,000 of supplies in a 12-month period and be a non-individual
  • met a 2,000-night threshold, based on the number of nights of accommodation listed through a single online marketplace.

Accommodation hosts making more than $500,000 supplies in a 12-month period can tell you they are opting out.

Those who do not make more than $500,000 but meet the 2,000-night threshold, must enter into an agreement with you to opt out.

Valid opt-out agreements

Valid opt-out agreements must be in writing and state that the accommodation host remains responsible for the tax obligations under the GST Act. This includes giving the customer taxable supply information (if required), identifying them as the supplier, and providing GST returns and paying GST to us.

Last updated: 03 Apr 2024
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