I recently rented a number of serviced apartments for staff, for our AGM, and the property management company has charged $0.00 GST on the invoice. I assume the apartments are owned by individuals and no GST would be payable but should the Property Management Company charge GST on their services?
Hi @Empty
With short term accommodation in a commercial residential property GST will apply to rent and associated charges providing the owner is registered or required to be registered.
If the property management company is acting as an agent for the owner, they're also required to charge GST on the rent and associated charges providing they're registered or required to be registered.
If neither party is registered for GST, their invoices should not have the words “Tax invoice”. They should just say invoice and no GST should be applied to the rent or associated charges.
When you receive a “Tax invoice” that doesn’t have GST included you can question why there is no GST charged, with the issuer.
If they have made an error by not charging, they should issue you an amended tax invoice to include the GST.
Featured articles
15 Apr 2026 · 4 min read time
22 Apr 2024 · 6 min read time
15 Apr 2026 · 4 min read time