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Rooming house exemption checklist

Use this checklist to review whether your land is eligible for the rooming house exemption under the new guidelines. 

If you answer:

  • Yes to all of the below criteria, the land is still eligible for a rooming house exemption and no further action is required. 
  • Yes to all of the below criteria except criterion 6, the land may still be eligible for the rooming house exemption if exceptional circumstances beyond your control (i.e. renovations, commencement late in the year) have limited your ability to meet this criterion. You will need to contact us to explain why you were unable to meet this requirement in order for the Commissioner to consider your eligibility further.  
  • No to any of the below criteria (except criterion 6), then the land is not eligible for a rooming house exemption and you must notify us by 31 January 2024. 
Criteria
  1. The rooming house is currently registered with local council in accordance with Part 6 of the Public Health and Wellbeing Act 2008.
  1. The rooming house contains one or more rooms, excluding self‐contained units or apartments, which are available for occupation at all times by 4 or more rooming house residents.
  1. The rooming house is currently occupied by at least one rooming house resident.
  1. The rooming house residents have a right to occupy a room and a right to use common facilities in the rooming house.
  1. Please confirm that:
    1. no rooming house resident is a relative of the landowner or manager/lessee of the rooming house
    2. no rooming house resident is a director or shareholder (or relative of a director or a shareholder) of the company that owns the land and/or operates/leases the land 
    3. no rooming house resident is a trustee or a beneficiary of the trust that owns the land and/or operates/leases the land (if relevant).
  1. In the previous tax year, at least 80% of the rooming house was occupied by long-term rooming house residents (i.e. persons residing at the rooming house for one or more periods totalling not less than 3 months).
  1. In the previous tax year, the weekly tariff for the accommodation did not exceed the maximum permitted tariff.
Last modified: 15 February 2024
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