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VictoriaP(Newbie)Newbie
28 Apr 2026

I own a property. My son lives there rent free with no lease agreement. He does not pay rent or contribute to the cost of any maintenance or payment of rates and taxes.


My son has rented out the property on AIRBNB and went for a holiday overseas. Who is liable for the tax on the income he received from AIRBNB? He registered AIRBNB in his own name. I have not received the income.


I do not claim any expenses such as mortgage payments, rates and taxes as as tax deduction.

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5 replies
73 views
5 replies

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YellowPotato(Taxicorn)Taxicorn
28 Apr 2026

Who is liable for the tax on the income he received from AIRBNB? He registered AIRBNB in his own name. I have not received the income.


I do not claim any expenses such as mortgage payments, rates and taxes as as tax deduction.

  • Mortgage payments are not the deduction. It's the interest charged


Colin_Oscopy(Champion)Champion
28 Apr 2026

@VictoriaP

I'm not rushing to agree with the @YellowPotato

Some reasons why you might NOT be liable to any taxes on the AirBNB income include :

- Your son held himself out as being the AirBnB host

- Your son received the rental income

- Your son did not receive the rents on your behalf, there is no implied agency.

You should consider having a meaningful discussion with an accountant who is fully experienced with investments and rental property matters.

RachelATO(Community Moderator)Community Moderator
28 Apr 2026

Hi @VictoriaP,


Airbnb income is assessable and in practice, our data‑matching process links platform income to the property address. The links from @YellowPotato confirm that the legal owner is responsible for declaring the income.


In this scenario, where a family member independently lists the property, receives the Airbnb income, and the owner neither authorises the letting nor receives any amounts, the owner may object to an amendment and demonstrate that the income was not derived by them.


You could lodge a private ruling asking us if you need to declare the rental income. Then would give you a binding outcome before you lodge your return. You can provide records and evidence, such as:

  • proof the Airbnb account is in your son’s name
  • evidence Airbnb payments went to his bank account
  • evidence to show you have not received any rental income
  • documentation to show your son resides in the home rent free etc.

gtho4(Devotee)Devotee
28 Apr 2026

There's no written lease agreement with your son, and that is not unusual between a parent and one of their children. It looks like he's there under either an oral lease agreement for zero rent, or he's there under licence for a zero fee. Only a lawyer could answer that question, but fwiw it's probably the second one (under licence).


Presumably you've given him a free hand to occupy the entire place (you are after all his mother). As there's nothing in writing, you'll need to set out all the surrounding circumstances so that both of you can confirm/show that there is an unwritten/oral lease/licence arrangement with your son in occupation for zero rent. Some things to consider re his occupation of your property:


• what is the address on his drivers licence, and when did he change it.

• what address did he give his employer, and when did he inform them.

• ditto the address address on his bank account and for Medicare.

• what's the residential address on his tax return.

• where does he vote (what's his address on the electoral roll).

• there may be other items that should be added to this list e.g. was it previously a rental property and it was time for him to move out of home. You'll also have CGT situation to consider when the time comes to sell it.


I don't see how the fact that your the reg'd proprietor can transform your son's income into your income. It's the same situation as when a landlord permits a tenant to sub-lease the property. The rents received from the sub-tenant are not the landlord's income. They're received by, and are the income of, the tenant.

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who is liable for income tax? is it my son or is it the owner of the property? | ATO Community