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Budget-2023 Tax Amendments


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SECTION I: ACCOMODATION AND FOOD SERVICE ACTIVITIES
Division 55 : Accommodation
Group	Class	Sub-class	Description
551			Short term accommodation activities
	5510		Short term accommodation activities
			This class excludes:
			-provision of homes and furnished or unfurnished flats or apartments for more permanent use, typically on a monthly or annual basis, see division D868
		55101	Hotels and Motels, inns, resorts providing short term lodging facilities; includes accommodation in house boats
		55102	Provision of short term lodging facilities to members of a particular organisition such as govt. guest houses, company guest houses, circuit houses and similar establishments
		55109	Provision of short stay accommodation n.e.c. (e.g. holiday homes, private guest houses etc.)
552			Camping grounds, recreational vehicle parks and trailer parks
	5520		Camping grounds, recreational vehicle parks and trailer parks
			This class includes provision of accommodation in campgrounds, trailer parks, recreational camps and fishing and hunting camps for short stay visitors, provision of space and facilities for recreational vehicles, accommodation provided by mountain shelters
		55200	Camping grounds, recreational vehicle parks and trailer parks
559			Other accommodation
	5590		Other accommodation
		55901	Accommodation provided by student residences, school dormitories
		55902	Worker hostels and boarding houses