The statement sets out Inland Revenue’s analysis of the GST treatment of short-stay accommodation, including: the definition of short-stay accommodation; taxable activity considerations; GST registration rules; marketplace operator obligations; input tax deduction rules including apportionment and adjustments; and GST consequences of disposing of or ceasing to use a property for taxable purposes.

In CA ANZ’s view, the statement is generally clear, logically structured, and supported by extensive examples that enhance its accessibility. Overall, CA ANZ supports publication of the statement, as once finalised it will serve as a valuable resource for short-stay accommodation hosts and their advisers.

CA ANZ considers that certain sections could be further simplified. The inclusion of summary boxes, more prominent signposting, and clearer transitions, particularly between the taxable activity analysis and the discussion of the registration threshold would improve readability and flow.