Commentary on Provisions Part 2 – Key Concepts Section 3 – Levy to be charged on purchase of overnight accommodation
15.Subsection (1) specifies the type of transaction which may be subject to a levy (a “chargeable transaction”) and confirms that the levy becomes payable when a visitor takes entry to the accommodation. The term “chargeable transaction” is defined in subsection (2) to mean a purchase of the right to reside in or at overnight accommodation for a period of one or more nights. Subsection (3) confirms that the reference to a night means any period, including any combination of periods, of 6 or more hours between 12 noon on one day and 12 noon on the following day which includes midnight.