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QB 25/01
Questions we've been asked / 2025
Issued
03 Apr 2025

Income tax – Which rules apply if I rent out my home, part of my home, or a separate dwelling on my property as short-stay accommodation?

This question we’ve been asked (QWBA) explains how the income tax rules apply if you occasionally rent out your home, a room in your home, or a separate dwelling on your property for short stays (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses).

Income Tax Act 2007 – ss CH 5B, DB 2, EL 9 and GC 5

QB 25/01: Income tax – Which rules apply if I rent out my home, part of my home, or a separate dwelling on my property as short-stay accommodation?
pdf - 490.21 KB - 26 pages

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Income tax – Which rules apply if I have a dwelling I sometimes rent out as short-stay accommodation and also sometimes use privately?
Type
Questions we've been asked
Date
April 2025
Income tax – How do the mixed-use asset rules apply if I provide short-stay accommodation?
Type
Questions we've been asked
Date
April 2025
Income tax – How do the standard tax rules apply if I provide short-stay accommodation?
Type
Questions we've been asked
Date
April 2025
Income tax – If property held in a trust is rented out for short-stay accommodation, who declares the income and what deductions can be claimed?
Type
Questions we've been asked
Date
April 2025
QB 25/01
Questions we've been asked / 2025
Reference
QB 25/01
Issued
03 Apr 2025
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