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 2023 to 30 June 2024

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Canberra	178	32	36	61	23
All other country centres	141	28	32	56	23

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New South Wales

Table 2: NSW short-term accommodation and meals benchmark market values ($ per day) for 1 July 2023 to 30 June 2024

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Sydney	198	32	36	61	23
Albury	155	28	32	56	23
Armidale	166	32	36	61	23
Bathurst	155	28	32	56	23
Bega	155	28	32	56	23
Bourke	184	32	36	61	23
Broken Hill	161	32	36	61	23
Cobar	144	32	36	61	23
Coffs Harbour	155	28	32	56	23
Cooma	155	28	32	56	23
Cowra	155	28	32	56	23
Dubbo	170	32	36	61	23
Gosford	161	32	36	61	23
Goulburn	155	28	32	56	23
Grafton	155	28	32	56	23
Griffith	159	32	36	61	23
Gunnedah	155	28	32	56	23
Inverell	155	28	32	56	23
Lismore	163	32	36	61	23
Maitland	187	32	36	61	23
Mudgee	188	32	36	61	23
Muswellbrook	157	32	36	61	23
Narrabri	155	28	32	56	23
Newcastle	195	32	36	61	23
Norfolk Island	203	32	36	61	23
Nowra	168	32	36	61	23
Orange	202	32	36	61	23
Port Macquarie	190	32	36	61	23
Queanbeyan	155	28	32	56	23
Tamworth	155	28	32	56	23
Taree	155	28	32	56	23
Tumut	155	28	32	56	23
Wagga Wagga	177	32	36	61	23
Wollongong	181	32	36	61	23
All other country centres	141	28	32	56	23

Note: the country centres listed change each year.

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Northern Territory

Table 3: NT short-term accommodation and meals benchmark market values ($ per day) for 1 July 2023 to 30 June 2024

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Darwin	220	32	36	61	23
Alice Springs	206	32	36	61	23
Jabiru	216	32	36	61	23
Katherine	228	32	36	61	23
Nhulunbuy	230	32	36	61	23
Tennant Creek	155	28	32	56	23
Yulara	570	32	36	61	23
All other country centres	141	28	32	56	23

Note: the country centres listed change each year.

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Queensland

Table 4: Queensland short-term accommodation and meals benchmark market values ($ per day) for 1 July 2023 to 30 June 2024

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Brisbane	181	32	36	61	23
Ayr	155	28	32	56	23
Bundaberg	184	32	36	61	23
Cairns	175	32	36	61	23
Charters Towers	155	28	32	56	23
Chinchilla	155	28	32	56	23
Dalby	201	32	36	61	23
Emerald	179	32	36	61	23
Gladstone	171	32	36	61	23
Gold Coast	209	32	36	61	23
Hervey Bay	175	32	36	61	23
Horn Island	345	32	36	61	23
Innisfail	155	28	32	56	23
Kingaroy	155	28	32	56	23
Mackay	166	32	36	61	23
Maryborough	155	28	32	56	23
Mount Isa	185	32	36	61	23
Nambour	163	32	36	61	23
Rockhampton	174	32	36	61	23
Roma	182	32	36	61	23
Thursday Island	323	32	36	61	23
Toowoomba	161	32	36	61	23
Townsville	174	32	36	61	23
Weipa	238	32	36	61	23
All other country centres	141	28	32	56	23

Note: the country centres listed change each year.

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South Australia

Table 5: South Australia short-term accommodation and meals benchmark market values ($ per day) for 1 July 2023 to 30 June 2024

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Adelaide	158	32	36	61	23
Bordertown	164	32	36	61	23
Ceduna	155	28	32	56	23
Kadina	155	28	32	56	23
Mount Gambier	164	32	36	61	23
Naracoorte	155	28	32	56	23
Port Augusta	155	28	32	56	23
Port Lincoln	170	32	36	61	23
Port Pirie	155	28	32	56	23
Renmark	155	28	32	56	23
Whyalla	167	32	36	61	23
Wilpena-Pound	223	32	36	61	23
All other country centres	141	28	32	56	23

Note: the country centres listed change each year.

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• GST-free activities
• Benchmark market value tables

Tasmania

Table 6: Tasmania short-term accommodation and meals benchmark market values ($ per day) for 1 July 2023 to 30 June 2024

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Hobart	176	32	36	61	23
Burnie	178	32	36	61	23
Devonport	161	32	36	61	23
Launceston	174	32	36	61	23
Queenstown	155	28	32	56	23
All other country centres	141	28	32	56	23

Note: the country centres listed change each year.

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• GST-free activities
• Benchmark market value tables

Victoria

Table 7: Victoria short-term accommodation and meals benchmark market values ($ per day) for 1 July 2023 to 30 June 2024

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Melbourne	173	32	36	61	23
Ararat	159	26	30	52	23
Bairnsdale	155	28	32	56	23
Ballarat	187	32	36	61	23
Benalla	168	32	36	61	23
Bendigo	164	32	36	61	23
Bright	180	32	36	61	23
Castlemaine	162	32	36	61	23
Colac	155	28	32	56	23
Echuca	155	28	32	56	23
Geelong	175	32	36	61	23
Hamilton	155	28	32	56	23
Horsham	165	32	36	61	23
Mildura	155	28	32	56	23
Portland	155	28	32	56	23
Sale	155	28	32	56	23
Seymour	155	28	32	56	23
Shepparton	167	32	36	61	23
Swan Hill	181	32	36	61	23
Wangaratta	186	32	36	61	23
Warrnambool	155	28	32	56	23
Wodonga	155	28	32	56	23
Wonthaggi	188	32	36	61	23
All other country centres	141	28	32	56	23

Note: the country centres listed change each year.

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• 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 2023 to 30 June 2024

Capital or country centre	Accommodation ($)	Breakfast ($)	Lunch ($)	Dinner ($)	Incidentals ($)
Perth	180	32	36	61	23
Albany	193	32	36	61	23
Broome	220	32	36	61	23
Bunbury	178	32	36	61	23
Carnarvon	170	32	36	61	23
Christmas Island	218	32	36	61	23
Cocos (Keeling) Islands	331	32	36	61	23
Dampier	175	32	36	61	23
Derby	192	32	36	61	23
Esperance	180	32	36	61	23
Exmouth	214	32	36	61	23
Geraldton	165	32	36	61	23
Halls Creek	170	32	36	61	23
Kalgoorlie	181	32	36	61	23
Karratha	223	32	36	61	23
Kununurra	204	32	36	61	23
Newman	271	32	36	61	23
Northam	214	32	36	61	23
Port Hedland	175	32	36	61	23
All other country centres	141	28	32	56	23

Note: the country centres listed change each year

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• 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 2023 to 30 June 2024

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	430	630	735	1037	546	672	800	1108
Inner South	399	609	683	866	473	578	687	952
West and North	387	578	662	798	473	567	675	935
Outer South	368	529	630	756	452	557	662	917
Other	368	529	630	756	452	557	662	917

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.

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• GST-free activities
• Benchmark market value tables

New South Wales

Table 10: NSW long-term accommodation benchmark market values ($ per week) for 1 July 2023 to 30 June 2024

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	672	819	1150	1593	609	819	975	1350
Sydney – Middle	418	546	714	989	525	578	687	952
Sydney – Outer	338	452	578	800	473	525	625	865
Wollongong	381	546	651	902	368	473	562	779
Newcastle	368	536	630	873	431	546	650	900
Other	338	452	578	800	368	473	562	779

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.

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Northern Territory

Table 11: Northern Territory long-term accommodation benchmark market values ($ per week) for 1 July 2023 to 30 June 2024

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	430	618	735	840	473	551	656	909
Northern Suburbs	353	507	603	721	296	483	575	797
Palmerston	338	485	578	714	381	473	562	779
Alice Springs	344	494	588	835	347	446	531	736
Other	338	485	578	714	296	446	531	736

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.

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• Benchmark market value tables

Queensland

Table 12: Queensland long-term accommodation benchmark market values ($ per week) for 1 July 2023 to 30 June 2024

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	405	578	693	960	473	620	737	1021
Brisbane –Middle	338	512	578	800	368	488	581	805
Brisbane – Outer	282	389	483	669	315	378	450	623
Gold Coast	424	546	725	1004	473	630	750	1039
Townsville	258	399	441	611	294	368	437	606
Other	258	389	441	611	294	368	437	606

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.

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South Australia

Table 13: South Australia long-term accommodation benchmark market values ($ per week) for 1 July 2023 to 30 June 2024

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	368	546	630	873	326	462	550	762
Adelaide – Middle	319	446	546	756	315	399	475	658
Adelaide – Outer	264	378	452	625	263	357	425	589
Mount Gambier	215	278	368	509	218	263	312	433
Point Lincoln	207	298	354	446	221	268	319	441
Other	207	278	354	446	218	263	312	433

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).

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Tasmania

Table 14: Tasmania long-term accommodation benchmark market values ($ per week) for 1 July 2023 to 30 June 2024

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	368	525	630	873	320	504	600	831
Hobart – Middle	319	462	546	756	336	441	525	727
Hobart – Outer	325	473	557	771	210	473	562	779
Launceston	282	441	483	669	273	399	475	658
North-West Centres	240	368	410	567	173	315	375	519
Other	240	368	410	567	173	315	375	519

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.

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Victoria

Table 15: Victoria long-term accommodation benchmark market values ($ per week) for 1 July 2023 to 30 June 2024

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	488	641	835	1156	431	599	712	987
Melbourne – Middle	338	520	578	800	366	473	562	779
Melbourne – Outer	258	410	441	611	315	399	475	658
Geelong	270	399	462	640	315	404	481	666
Ballarat	233	341	399	553	252	326	387	537
Bendigo	258	378	441	611	289	347	412	571
Other	233	341	399	553	252	326	387	537

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.

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• GST-free activities
• Benchmark market value tables

Western Australia

Table 16: Western Australia long-term accommodation benchmark market values ($ per week) for 1 July 2023 to 30 June 2024

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	344	567	617	911	316	521	567	837
Perth – Middle	270	445	485	715	285	469	510	753
Perth – Outer	246	405	441	650	259	427	465	686
Bunbury	241	397	432	637	259	427	465	686
Broome	440	724	789	1164	427	703	766	1130
Albany	192	316	344	507	254	419	457	674
Other	192	316	344	507	254	419	457	674

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.

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• 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 below 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

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How to determine if supplies made by endorsed charities are for nominal consideration and therefore GST free.