Domestic homestay arrangement

[#1]

I have a client who provide homestary sevices to two overseas students. She has no homestary arragement with educational institution. But only oral agreement with student's parents who are her friends. In this case, does ATO ID 2001/381 still available to her?

[#2 · Accepted solution]

I have a client who provide homestary sevices to two overseas students. She has no homestary arragement with educational institution. But only oral agreement with student's parents who are her friends. In this case, does ATO ID 2001/381 still available to her?

ID 2001-381 refers to arrangements through education dept.  -  so cannot be applied to these facts.

In this case, looks like there is no homestay arrangement.

https://www.homestaynetwork.com.au/hosts/faq-for-hosts/

However, this sounds like a private domestic arrangement which would not be taxable anyway.