Liquiditätsengpässe durch falsches Timing von Belegungssteuerzahlungen

Definition

Under the Victorian Short Stay Levy regime, the **levy liability arises on the completion of each short stay**.[3] Providers must lodge returns and pay the accumulated levy to the State Revenue Office either annually or quarterly, depending on the level of relevant booking fees.[3] For many B&Bs and hostels, the levy is collected throughout the quarter embedded in guest payments, but is not segregated from operating cash. When the quarterly return falls due, they must remit 7,5 % of total booking fees for Victorian short stays.[1][3] For an operator with AUD 300.000 eligible Victorian booking fees annually (≈ AUD 75.000 per quarter), the levy due per quarter is ≈ AUD 5.625. If these funds have been used to cover ongoing expenses, the operator may need to draw on an overdraft at, for example, 10 % p.a. for 30–60 days around each lodgement. Financing AUD 5.625 for an average of 45 days at 10 % costs ≈ AUD 70 per quarter, ≈ AUD 280 p.a. This may appear small, but for multi‑property groups (e.g. five hostels/B&Bs) the cumulative overdraft usage could easily exceed AUD 1.000 p.a., and in stress scenarios where levy obligations are several periods in arrears, carrying AUD 15.000–30.000 of unpaid levy on overdraft for 6–12 months can cost **AUD 1.500–3.000 p.a.** in interest alone. Because the levy base includes not only room rates but also cleaning and platform fees and GST,[1][3][4] operators often underestimate the eventual cash payment relative to their nightly pricing, worsening the mismatch between collected and reserved amounts.

Why This Matters

The Pitch: Smaller Australian 🇦🇺 accommodation operators with Victorian/ACT exposure often finance their occupancy‑tax remittances out of overdrafts, effectively paying 8–12 % interest on money that should have been ring‑fenced. Automated levy accruals and cash‑management can save thousands of AUD a year in avoidable financing costs.

Affected Stakeholders

Owners of small B&Bs and homestays, Hostel operators with thin cash buffers, Finance managers and bookkeepers responsible for BAS and state levy payments

Related Business Risks