If I rent my property out as an individual, I currently don't have to charge GST on short-term rentals.
If I have a property that is owned and run as a company, does the company need to charge GST on rentals ?
GST is not applied to residential rent, regardless of who owns the property and regardless of whether it is a short term or long term rental.
How GST applies to residential rent | Australian Taxation Office (ato.gov.au)
It is only commercial residential rent that can be subject to GST.
GST is not applied to residential rent, regardless of who owns the property and regardless of whether it is a short term or long term rental.
How GST applies to residential rent | Australian Taxation Office (ato.gov.au)
It is only commercial residential rent that can be subject to GST.
What if I lease the building to a company. And the company sub leases as short term accommodation. Does anyone in this equation need to pay GST?
Hey @HomeInvestor,
Are you leasing a commercial building to a company? If yes and you're registered for GST, then it's likely you'll have to charge to GST.
If the company is subleasing, then it's up to them to decide the GST implications. Again, it comes back to if they're required to be registered or are registered for GST. If they're registered for GST, then they'll be liable for GST on short-term accommodation.
What defines a commerical building? It's just a building.
Hey @HomeInvestor,
@Taxduck provided you with a great link to what defines a commercial building. Check it out!
15 Apr 2026 · 4 min read time
15 Apr 2026 · 8 min read time
1,068 views
5 replies