Benchmark market value tables

Our previous years reference tablesExternal Link are now available on data.gov.au.

Short-term accommodation and meals tables

Before you use the benchmark market values for short-term accommodation and meals, you need to understand:

• GST-free activities
• Short-term accommodation benchmark market values
• Meals benchmark market values

For past years benchmark market values, refer to short-term accommodation previous years tablesExternal Link.

The current short-term accommodation and meals benchmark market values follow:

• Australian Capital Territory
• New South Wales
• Northern Territory
• Queensland
• South Australia
• Tasmania
• Victoria
• Western Australia

Australian Capital Territory

Table 1: ACT short-term accommodation and meals benchmark market values ($ per day) for 1 July 2024 to 30 June 2025

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Canberra	178	33	38	64	23
All other country centres	141	30	34	59	23

For more information see:

• GST-free activities
• Benchmark market value tables

New South Wales

Table 2: NSW short-term accommodation and meals benchmark market values ($ per day) for 1 July 2024 to 30 June 2025

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Sydney	198	33	38	64	23
Albury	155	30	34	59	23
Armidale	166	33	38	64	23
Bathurst	155	30	34	59	23
Bega	155	30	34	59	23
Bourke	184	33	38	64	23
Broken Hill	161	33	38	64	23
Cobar	155	30	34	59	23
Coffs Harbour	155	30	34	59	23
Cooma	155	30	34	59	23
Cowra	155	30	34	59	23
Dubbo	170	33	38	64	23
Gosford	161	33	38	64	23
Goulburn	165	33	38	64	23
Grafton	169	33	38	64	23
Griffith	159	33	38	64	23
Gunnedah	167	33	38	64	23
Inverell	155	30	34	59	23
Lismore	163	33	38	64	23
Maitland	187	33	38	64	23
Mudgee	188	33	38	64	23
Muswellbrook	157	33	38	64	23
Narrabri	155	30	34	59	23
Newcastle	195	33	38	64	23
Norfolk Island	203	33	38	64	23
Nowra	168	33	38	64	23
Orange	202	33	38	64	23
Port Macquarie	190	33	38	64	23
Queanbeyan	155	30	34	59	23
Tamworth	155	30	34	59	23
Taree	155	30	34	59	23
Tumut	155	30	34	59	23
Wagga Wagga	177	33	38	64	23
Wollongong	181	33	38	64	23
All other country centres	141	30	34	59	23

Note the country centres listed change each year.

For more information see:

• GST-free activities
• Benchmark market value tables

Northern Territory

Table 3: NT short-term accommodation and meals benchmark market values ($ per day) for 1 July 2024 to 30 June 2025

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Darwin	220	33	38	64	23
Alice Springs	206	33	38	64	23
Jabiru	216	33	38	64	23
Katherine	228	33	38	64	23
Nhulunbuy	230	33	38	64	23
Tennant Creek	155	30	34	59	23
Yulara	570	33	38	64	23
All other country centres	141	30	34	59	23

Note the country centres listed change each year.

For more information see:

• GST-free activities
• Benchmark market value tables

Queensland

Table 4: Queensland short-term accommodation and meals benchmark market values ($ per day) for 1 July 2024 to 30 June 2025

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Brisbane	181	33	38	64	23
Ayr	155	30	34	59	23
Bundaberg	184	33	38	64	23
Cairns	175	33	38	64	23
Charters Towers	168	33	38	64	23
Chinchilla	155	30	34	59	23
Dalby	201	33	38	64	23
Emerald	179	33	38	64	23
Gladstone	171	33	38	64	23
Gold Coast	209	33	38	64	23
Hervey Bay	175	33	38	64	23
Horn Island	345	33	38	64	23
Innisfail	155	30	34	59	23
Kingaroy	180	33	38	64	23
Mackay	166	33	38	64	23
Maryborough	155	30	34	59	23
Mount Isa	185	33	38	64	23
Nambour	163	33	38	64	23
Rockhampton	174	33	38	64	23
Roma	182	33	38	64	23
Thursday Island	323	33	38	64	23
Toowoomba	161	33	38	64	23
Townsville	174	33	38	64	23
Weipa	238	33	38	64	23
All other country centres	141	30	34	59	23

Note the country centres listed change each year.

For more information see:

• GST-free activities
• Benchmark market value tables

South Australia

Table 5: South Australia short-term accommodation and meals benchmark market values ($ per day) for 1 July 2024 to 30 June 2025

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Adelaide	158	33	38	64	23
Bordertown	164	33	38	64	23
Ceduna	156	33	38	64	23
Kadina	155	30	34	59	23
Mount Gambier	164	33	38	64	23
Naracoorte	155	30	34	59	23
Port Augusta	155	30	34	59	23
Port Lincoln	170	33	38	64	23
Port Pirie	155	30	34	59	23
Renmark	155	30	34	59	23
Whyalla	167	33	38	64	23
Wilpena-Pound	223	33	38	64	23
All other country centres	141	30	34	59	23

Note the country centres listed change each year.

For more information see:

• GST-free activities
• Benchmark market value tables

Tasmania

Table 6: Tasmania short-term accommodation and meals benchmark market values ($ per day) for 1 July 2024 to 30 June 2025

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Hobart	176	33	38	64	23
Burnie	178	33	38	64	23
Devonport	161	33	38	64	23
Launceston	174	33	38	64	23
Queenstown	155	30	34	59	23
All other country centres	141	30	34	59	23

Note the country centres listed change each year.

For more information see:

• GST-free activities
• Benchmark market value tables

Victoria

Table 7: Victoria short-term accommodation and meals benchmark market values ($ per day) for 1 July 2024 to 30 June 2025

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Melbourne	173	33	38	64	23
Ararat	159	33	38	64	23
Bairnsdale	173	33	38	64	23
Ballarat	187	33	38	64	23
Benalla	168	33	38	64	23
Bendigo	164	33	38	64	23
Bright	180	33	38	64	23
Castlemaine	162	33	38	64	23
Colac	155	30	34	59	23
Echuca	155	30	34	59	23
Geelong	175	33	38	64	23
Hamilton	161	33	38	64	23
Horsham	165	33	38	64	23
Mildura	158	33	38	64	23
Portland	159	33	38	64	23
Sale	155	30	34	59	23
Seymour	161	33	38	64	23
Shepparton	167	33	38	64	23
Swan Hill	181	33	38	64	23
Wangaratta	186	33	38	64	23
Warrnambool	159	33	38	64	23
Wodonga	155	30	34	59	23
Wonthaggi	188	33	38	64	23
All other country centres	141	30	34	59	23

Note the country centres listed change each year.

For more information see:

• GST-free activities
• Benchmark market value tables

Western Australia

Table 8: Western Australia short-term accommodation and meals benchmark market values ($ per day) for 1 July 2024 to 30 June 2025

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Perth	180	33	38	64	23
Albany	193	33	38	64	23
Broome	220	33	38	64	23
Bunbury	178	33	38	64	23
Carnarvon	170	33	38	64	23
Christmas Island	218	33	38	64	23
Cocos (Keeling) Islands	331	33	38	64	23
Dampier	175	33	38	64	23
Derby	192	33	38	64	23
Esperance	180	33	38	64	23
Exmouth	214	33	38	64	23
Geraldton	165	33	38	64	23
Halls Creek	170	33	38	64	23
Kalgoorlie	181	33	38	64	23
Karratha	223	33	38	64	23
Kununurra	204	33	38	64	23
Newman	271	33	38	64	23
Northam	214	33	38	64	23
Port Hedland	175	33	38	64	23
All other country centres	141	30	34	59	23

Note the country centres listed change each year

For more information see:

• GST-free activities
• Benchmark market value tables

Detailed long-term accommodation tables

Before you use the benchmark market values for long-term accommodation, you need to understand:

• GST-free activities
• Long-term accommodation benchmark market values.

The weekly long-term accommodation includes boarding house rooms.

For past years benchmark market values, refer to long-term accommodation previous years tablesExternal Link.

The current long-term accommodation benchmark market values follow:

• Australian Capital Territory
• New South Wales
• Northern Territory
• Queensland
• South Australia
• Tasmania
• Victoria
• Western Australia

Australian Capital Territory

Table 9: Australian Capital Territory long-term accommodation benchmark market values ($ per week) for 1 July 2024 to 30 June 2025

Location	House 1 bedroom ($)	House 2 bedrooms ($)	House 3 bedrooms ($)	House 4 or more bedrooms ($)	Other dwellings 1 bedroom ($)	Other dwellings 2 bedrooms ($)	Other dwellings 3 bedrooms ($)	Other dwellings 4 or more bedrooms ($)
Inner Central	428	609	730	977	546	683	809	1121
Inner South	385	609	656	882	483	604	716	992
West and North	376	551	641	788	473	578	685	949
Outer South	369	531	630	756	473	557	660	914
Other	369	531	630	756	473	557	660	914

Canberra zone definitions:

• Inner Central is Canberra North and Canberra South.
• Inner South is Woden, Weston Creek and Molonglo Valley.
• West and North is Belconnen, Gungahlin and Hall.
• Outer South is Tuggeranong.

For more information see:

• GST-free activities
• Benchmark market value tables

New South Wales

Table 10: NSW long-term accommodation benchmark market values ($ per week) for 1 July 2024 to 30 June 2025

Location	House 1 bedroom ($)	House 2 bedrooms ($)	House 3 bedrooms ($)	House 4 or more bedrooms ($)	Other dwellings 1 bedroom ($)	Other dwellings 2 bedrooms ($)	Other dwellings 3 bedrooms ($)	Other dwellings 4 or more bedrooms ($)
Sydney – Inner	770	893	1313	1819	714	945	1121	1553
Sydney – Middle	486	651	830	1149	630	725	859	1190
Sydney – Outer	369	504	630	873	546	630	747	1035
Wollongong	400	578	683	946	420	536	635	880
Newcastle	400	557	683	946	446	557	660	914
Other	369	504	630	873	420	536	635	880

Sydney zone definitions:

• Inner is Ashfield, Botany, Drummoyne, Lane Cove, Leichhardt, Marrickville, Mosman, North Sydney, Randwick, South Sydney, Sydney, Waverley, Willoughby and Woollahra.
• Middle is Auburn, Bankstown, Burwood, Canterbury, Concord, Hunters Hill, Hurstville, Kogarah, Ku-ring-gai, Manly, Parramatta, Rockdale, Ryde and Strathfield.
• Outer is Baulkham Hills, Blacktown, Blue Mountains, Camden, Campbelltown, Fairfield, Gosford, Hawkesbury, Holroyd, Hornsby, Liverpool, Penrith, Pittwater, Sutherland, Warringah, Wollondilly and Wyong.

For more information see:

• GST-free activities
• Benchmark market value tables

Northern Territory

Table 11: Northern Territory long-term accommodation benchmark market values ($ per week) for 1 July 2024 to 30 June 2025

Location	House 1 bedroom ($)	House 2 bedrooms ($)	House 3 bedrooms ($)	House 4 or more bedrooms ($)	Other dwellings 1 bedroom ($)	Other dwellings 2 bedrooms ($)	Other dwellings 3 bedrooms ($)	Other dwellings 4 or more bedrooms ($)
Darwin – Inner	419	602	714	945	473	578	685	949
Northern Suburbs	312	449	532	765	379	508	602	834
Palmerston	345	496	588	725	347	467	554	768
Alice Springs	345	496	588	756	347	473	560	776
Other	312	449	532	725	347	467	554	768

Darwin zone definitions:

• Inner is City (inner), Fannie Bay, Larrakeyah, Ludmilla, Narrows, Parap, Stuart Park, The Gardens and City (remainder).
• Northern Suburbs is Alawa, Anula, Brinkin, Coconut Grove, Jingili, Karama, Leanyer, Lee Point, Malak, Marrara, Millner, Moil, Nakara, Nightcliff, Rapid Creek, Tiwi, Wagaman, Wanguri, Winnellie and Wulag.
• Palmerston is Driver, Gray, Moulden, Woodroffe and Palmerston (T) Bal.
• Alice Springs is Charles, Heavitree, Larapinta, Ross and Stuart.

For more information see:

• GST-free activities
• Benchmark market value tables

Queensland

Table 12: Queensland long-term accommodation benchmark market values ($ per week) for 1 July 2024 to 30 June 2025

Location	House 1 bedroom ($)	House 2 bedrooms ($)	House 3 bedrooms ($)	House 4 or more bedrooms ($)	Other dwellings 1 bedroom ($)	Other dwellings 2 bedrooms ($)	Other dwellings 3 bedrooms ($)	Other dwellings 4 or more bedrooms ($)
Brisbane – Inner	428	620	730	1011	525	683	809	1121
Brisbane –Middle	357	525	609	844	399	525	623	863
Brisbane – Outer	296	420	504	698	326	399	473	656
Gold Coast	400	578	683	946	525	651	772	1070
Townsville	268	394	457	633	305	368	436	604
Other	268	394	457	633	305	368	436	604

Brisbane zone definitions:

• Inner is the 0–5 km radius from the CBD.
• Middle is the 5–20 km radius from the CBD.
• Outer is between 20 km from the CBD and the boundary of the Brisbane Statistical Division. The Brisbane Statistical Division consists of Brisbane City Council area, Moreton Bay Regional Council Area, Logan City Council Area, Ipswich City Council Area and Redland City Council Area.

For more information see:

• GST-free activities
• Benchmark market value tables

South Australia

Table 13: South Australia long-term accommodation benchmark market values ($ per week) for 1 July 2024 to 30 June 2025

Location	House 1 bedroom ($)	House 2 bedrooms ($)	House 3 bedrooms ($)	House 4 or more bedrooms ($)	Other dwellings 1 bedroom ($)	Other dwellings 2 bedrooms ($)	Other dwellings 3 bedrooms ($)	Other dwellings 4 or more bedrooms ($)
Adelaide – Inner	400	578	683	946	408	494	585	811
Adelaide – Middle	357	488	609	844	368	446	529	733
Adelaide – Outer	302	415	515	713	284	399	473	656
Mount Gambier	237	315	404	560	221	294	349	483
Point Lincoln	259	372	441	609	236	347	411	569
Other	237	315	404	560	221	294	349	483

Adelaide zone definitions:

• Inner is Adelaide, Burnside, Norwood/Payneham/St Peters – portion (former LGAs Kensington/Norwood, St Peters), Prospect, Unley, Walkerville and West Torrens.
• Middle is Campbelltown, Charles Sturt, Holdfast Bay, Marion, Mitcham, Norwood/ Payneham/St Peters – portion (former LGA Payneham and Port Adelaide/ Enfield).
• Outer is Adelaide Hills – portion (former LGAs East Torrens, Stirling), Gawler, Onkaparinga, Playford, Salisbury and Tea Tree Gully). Riverland is Berri/Barmera, Loxton and Waikerie (former LGAs Loxton, Waikerie).

For more information see:

• GST-free activities
• Benchmark market value tables

Tasmania

Table 14: Tasmania long-term accommodation benchmark market values ($ per week) for 1 July 2024 to 30 June 2025

Location	House 1 bedroom ($)	House 2 bedrooms ($)	House 3 bedrooms ($)	House 4 or more bedrooms ($)	Other dwellings 1 bedroom ($)	Other dwellings 2 bedrooms ($)	Other dwellings 3 bedrooms ($)	Other dwellings 4 or more bedrooms ($)
Hobart – Inner	369	557	630	873	357	499	591	819
Hobart – Middle	311	473	530	735	347	441	523	725
Hobart – Outer	314	488	536	742	294	462	548	759
Launceston	289	446	494	684	310	410	486	673
North-West Centres	246	368	420	582	205	326	386	535
Other	246	368	420	582	205	326	386	535

Hobart zone definitions:

• Inner is Hobart-Inner and Hobart-Remainder.
• Middle is Clarence and Glenorchy.
• Outer is Kingborough and Derwent Valley Pt A.
• Launceston is Launceston-Inner, Launceston Pt B and Launceston Pt C.
• North-West Centres is Burnie Pt A, Central Coast Pt A and Devonport.

For more information see:

• GST-free activities
• Benchmark market value tables

Victoria

Table 15: Victoria long-term accommodation benchmark market values ($ per week) for 1 July 2024 to 30 June 2025

Location	House 1 bedroom ($)	House 2 bedrooms ($)	House 3 bedrooms ($)	House 4 or more bedrooms ($)	Other dwellings 1 bedroom ($)	Other dwellings 2 bedrooms ($)	Other dwellings 3 bedrooms ($)	Other dwellings 4 or more bedrooms ($)
Melbourne – Inner	554	709	945	1309	504	672	797	1104
Melbourne – Middle	400	578	683	946	420	557	660	914
Melbourne – Outer	299	462	509	706	368	462	548	759
Geelong	283	431	483	669	336	431	510	707
Ballarat	240	368	410	567	254	355	421	583
Bendigo	271	399	462	640	292	368	436	604
Other	240	368	410	567	254	355	421	583

Melbourne zone definitions:

• Inner is suburbs within 10 km of the CBD.
• Middle is between 10–20 km from the CBD.
• Outer is more than 20 km from the CBD.

For more information see:

• GST-free activities
• Benchmark market value tables

Western Australia

Table 16: Western Australia long-term accommodation benchmark market values ($ per week) for 1 July 2024 to 30 June 2025

Location	House 1 bedroom ($)	House 2 bedrooms ($)	House 3 bedrooms ($)	House 4 or more bedrooms ($)	Other dwellings 1 bedroom ($)	Other dwellings 2 bedrooms ($)	Other dwellings 3 bedrooms ($)	Other dwellings 4 or more bedrooms ($)
Perth – Inner	391	645	698	1037	380	627	678	1007
Perth – Middle	320	528	571	848	348	575	622	923
Perth – Outer	290	479	518	769	310	512	554	822
Bunbury	281	463	501	743	272	449	486	722
Broome	517	852	922	1369	428	705	763	1133
Albany	226	373	404	600	n.a	n.a	n.a	n.a
Other	226	373	404	600	272	449	486	722

Perth zone definitions:

• Inner is Cities of Perth, Stirling (South. East), South Perth, Subiaco, Nedlands, Belmont; Towns of Cambridge, Vincent, Victoria Park, Claremont, Cottesloe and the Shire of Peppermint Grove.
• Middle is Cities of Stirling (Central and Coastal), Bayswater, Canning, MeIville, Fremantle (inner and remainder), Cockburn, Gosnells, Wanneroo (South West and South East) southern half only; Towns of Bassendean, East Fremantle and the Shire of Kalamunda.
• Outer is Cities of Wanneroo (Northern half), Armadale, Rockingham, Mandurah; Town of Kwinana; Shires of Swan, Mundaring and Serpentine–Jarradale.

For more information see:

• GST-free activities
• Benchmark market value tables

Transitional benchmark market values for long-term accommodation

Before you use the transitional benchmark market values for long-term accommodation, you need to understand:

• GST-free activities
• Long-term accommodation benchmark market values, including eligibility to use the transitional benchmark market values.

The weekly long-term accommodation includes boarding house rooms.

For past years transitional benchmark market values, refer to long-term accommodation previous years tablesExternal Link.

The following table shows the current year transitional long-term accommodation benchmark market values.

Table 17: Transitional long-term accommodation benchmark market values ($ per week) – 1 July 2022 to 30 June 2023

Location	1 bedroom ($)	2 bedrooms ($)	3 bedrooms ($)	4 or more bedrooms ($)
Adelaide	210	318	406	582
Brisbane	311	402	461	610
Canberra	314	460	509	802
Darwin	269	392	436	632
Hobart	228	342	383	497
Melbourne	347	493	646	853
Perth	198	328	359	525
Sydney	584	804	1,024	1,323

For more information see:

• GST-free activities
• Benchmark market value tables