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When you rent out all or part of your residential property through a digital platform, like Airbnb, Bookabach, Holiday Homes or any other property rental platform short-term, you:

  • need to keep records of all income earned and declare it in your income tax return, subject to some limited income exemptions
  • need to keep records of expenses you can claim as deductions
  • may need to pay GST on amounts of rental income you earn from renting out your property short-term.

Special tax rules apply to calculating income and expenditure from short-term rental accommodation, also known as short-stay accommodation, depending on the type of property and its use. 

Tax by rental property type

GST and your short-term rental income

Claiming GST on your allowable rental expenses

Residential rental income and paying tax on it