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State Revenue Office
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Lodge a short stay levy return

Steps to lodge your booking details in the online portal.

Key information

The way a short stay booking is made determines who needs to lodge a short stay levy return with us.

  • If a booking is made through a booking platform, the booking platform must lodge and pay the levy.
  • If a booking is made directly – without a booking platform – then the owner or tenant of the property must lodge and pay the levy.

Step 1: Know your obligations

Your total annual booking fees determine how often you need to lodge a return.

  • If you collect booking fees of $75,000 or more per year, you must lodge and pay the levy quarterly by:
    • 30 April for the period January to March
    • 30 July for the period April to June
    • 30 October for the period July to September
    • 30 January for the period October to December
  • If you collect booking fees less than $75,000 per year, you must lodge and pay the levy annually by 30 January for the previous calendar year.

Step 2: Prepare details of each booking

In your return, you must provide the following details for all short stay bookings completed in the relevant period:

  • Property address
  • Booking start date
  • Booking end date
  • Total booking fee.

Include all bookings that ended in the relevant return period, regardless of when they started. For example, if you lodge quarterly, a booking that started on 28 March and ended on 5 April must be included in your return for the April to June quarter.

Do not include bookings made on or before 31 December 2024.

Step 3: Complete the spreadsheet

Booking platforms and tenants must provide booking details of all short stay bookings using this spreadsheet. You must upload your completed spreadsheet in the portal when you lodge.

Owners who take bookings directly – without a booking platform – can choose to either:

  • use the spreadsheet, or
  • provide details for up to 200 stays per property directly in the portal, without the spreadsheet.

You can submit your spreadsheet as a .csv, .xls or .xlsx file.

Download the spreadsheet

Step 4: Lodge your return

Lodge your return by the due date through our portal.

Log in to the short stay levy portal

Updated: 30 January 2026