QB 19/09
Issued
20 May 2019

Can I register for GST if I supply short-stay accommodation to guests in my home or holiday home?

Can I register for GST?

Provided you have a “taxable activity” of continuously and regularly supplying (or intending to supply) short-stay accommodation to guests for payment, you may register for GST. If your supplies exceed $60,000 in a 12-month period you must register, otherwise registration is voluntary. Voluntary registration is not right for everyone as there are on-going compliance requirements and you may have to pay GST when you stop providing short-stay accommodation or sell your property.

We recommend that you read our Short-stay accommodation overview to find the QWBA most relevant to your situation.