Holmans Celebrates at the 2025 ARAMA TOP Awards

On Friday, 12 September, the Australian Resident Accommodation Managers Association (ARAMA) hosted their annual TOP Awards night at The Star Brisbane. The evening was a celebration of excellence, connection, and recognition for the outstanding performers and contributors within the management rights industry.

This year’s event saw record-breaking participation, with the highest ever number of nominees, votes, finalists, and attendees. It marked the third time in six years that the event sold out, reinforcing just how important the TOP Awards have become for the industry.

A Night to Remember

From the moment guests arrived, there was a palpable sense of excitement. The evening was elegantly hosted by Kimberley Busteed, whose warmth and professionalism set the perfect tone for the night. Entertainment came in the form of three talented magicians, adding surprise and delight throughout the celebration.

A highlight of the evening was the attendance of Queensland Premier David Crisafulli, a long-time supporter of ARAMA and the management rights sector. His presence was a ringing endorsement of the industry’s importance, having attended the very first TOP Awards back in 2019 when he was the Shadow Tourism Minister.

“It was an evening of connection, celebration and recognition for The Outstanding Performers across our industry.”

Holmans’ Double Recognition

I was incredibly proud to see Holmans receive double recognition at this year’s awards.

• Service Provider of the Year — Holmans was named a finalist, a reflection of our team’s dedication to supporting and championing the management rights sector.
• Life Membership Award — I was truly humbled to be awarded Life Membership for my contributions to ARAMA and its members over the past 25 years.

Being acknowledged in this way is a career highlight and a testament to the wonderful people I’ve had the privilege of working with over the years — both at Holmans and within the wider industry.

“A huge thank you to ARAMA for the double recognition at Friday night’s 2025 TOP Awards! I’m greatly honoured to be acknowledged by ARAMA, which does so much to champion the management rights industry that we’re proud to be a part of.

To our clients — thank you for entrusting us with your business. We’ll never take it for granted and will continue to give you our all.”

Looking Ahead

As I reflect on the night’s celebrations, I’m filled with gratitude and excitement for the future. The ARAMA TOP Awards have become a vital and positive fixture in the management rights industry, and I’m proud that Holmans plays a role in this incredible community.

Congratulations to all the winners, nominees, and finalists who continue to raise the bar and make our industry stronger every year.

I look forward to coming together again in 2026 for another evening of connection, celebration, and recognition at the ARAMA TOP Awards.

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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As the accommodation industry continues to evolve with increasing reliance on Online Travel Agents (OTAs) such as Booking.com and Expedia, it’s important to stay up to date with changes to the GST legislation that affect how commissions are taxed.

While major changes to GST treatment for foreign OTAs were introduced back in 2017 and refined further in 2019, questions still arise today around how accommodation providers should respond when asked: “Is your accommodation registered for GST purposes in Australia?”

The Background

From 1 July 2017, the Australian Government introduced GST rules that required foreign-based OTAs to charge GST on commissions unless they operated under an “agent model” and the accommodation provider was responsible for GST.

Why was this introduced

The ATO introduced these GST rules because, before 1 July 2017, many foreign-based online travel agents (OTAs) and digital platforms were selling services to Australian consumers without charging GST. This created an uneven playing field compared to Australian based businesses, who had to charge GST on the same type of services.

The change was part of a broader move to apply GST fairly in the digital economy. The aim was to ensure that:

• GST is collected on sales to Australian consumers (particularly those who are not GST registered and therefore can’t claim input tax credits), even when the supplier is based overseas.
• Foreign suppliers are treated in the same way as Australian suppliers so local businesses aren’t disadvantaged.
• The tax base is protected in a growing part of the economy, where more and more purchases were happening online via offshore platforms.

In other words, the main driver was to make sure that GST was charged on sales to Australian end consumers who aren’t themselves registered for GST, rather than letting those transactions fall through the cracks simply because the seller was offshore (which increases ATO revenues).

This was clarified in 2019, where the ATO confirmed that foreign digital platforms must register for GST if their sales to Australian consumers exceed $75,000 annually unless they operate purely as agents. Under the GST legislation, where acting as agent for GST purposes, the agent generally does NOT report GST on the costs incurred on behalf of the principal (unit owners in this case) nor on recovered income therefrom.

As of 2025, Booking.com continues to operate under an agent model in Australia. This means that for most providers, there is no GST added to commissions provided you are GST-registered and handle GST obligations on your end.

How to Respond to Booking.com or Expedia GST Question

Booking.com routinely asks: “Is your accommodation registered for GST purposes in Australia?” This is to determine how GST should be treated on the commissions they charge.

Hotel/Motel Operators

If you operate the hotel or motel as the principal (meaning you are the actual business supplying the accommodation to guests), then you are the one who is legally making the taxable supply and if your business is registered for GST (i.e., you have an ABN and include GST on guest invoices), then:

• Answer “Yes” to the GST registration question.
• Booking.com will not add GST to their commission invoices.
• You remain responsible for accounting for GST on the income you receive.

Management Rights Operators

If you are a Management Rights Operator acting on behalf of unit owners and the accommodation is not registered for GST, then:

• Answer “No” to the GST registration question.
• Booking.com may charge 10% GST on their commissions, which can be claimed back via the unit owner’s BAS (if applicable).

If you are acting purely as an agent on behalf of property owners, then even where some owners are registered for GST, the supply of residential accommodation is treated as input taxed for GST purposes. Which is why the correct response to the GST registration question is “No.”

This means:

• No GST is applied to the accommodation income,
• Owners generally do not report GST on that income, and
• Owners cannot claim GST credits on related expenses.

In other words, an input taxed supply is one where GST is not charged on the income, but equally, any GST incurred on associated costs is not creditable.

Practical Considerations for Accommodation Providers

To manage these changes effectively, consider the following:

• Ensure your response to OTA GST registration questions is accurate and reflects your GST status.
• Review your invoicing procedures to ensure GST is correctly applied and reported on guest revenue and commission payments.
• If you operate a trust account, ensure your software is correctly calculating and accounting for GST on OTA commissions.
• Keep your unit owners informed of any changes that affect their net returns, especially where GST on commissions may reduce monthly distributions.
• Ensure you are authorised to charge agents commission on your schedule of charges

Recommended Note for Unit Owner Communication

For Management Rights Operators, here is an example paragraph you may wish to include in your next financial statement or owner newsletter:

“As part of recent GST requirements, Online Travel Agents such as Booking.com may now include GST on their commission charges. While we will continue to manage and remit these payments on your behalf, please be aware this may slightly affect your monthly returns. There is no additional benefit to our management company from these changes – this is simply the result of updated legislation. Please contact us if you have any queries.”

Need Help?

If you’re unsure how these changes apply to your accommodation business or require assistance updating your trust accounting or BAS processes, Holmans is here to help. We specialise in the accommodation and tourism sector and can guide you through all compliance requirements.

Contact:
Tony Rossiter – trossiter@holmans.com.au
Lel Parnis – lparnis@holmans.com.au

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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Management Rights Market Update: Insights from ARAMA’s Industry Experts

Holmans Shares Key Financial and Taxation Insights for 2025

Holmans was proud to be a featured contributor in ARAMA’s recent “Update from the Professionals” webinar. The session brought together leading experts from finance, law, valuation, and accounting to share timely insights into the management rights and accommodation sectors. Below is a summary of the key takeaways, including expert commentary from Holmans Director and taxation specialist, Tony Rossiter.

Watch the Full Webinar

Missed the live session? You can watch the full ARAMA webinar right here:

 

If you have specific questions following the video, feel free to get in touch with us.

Market Outlook: Stability and Confidence

Across the board, 2025 has delivered a continuation of strong performance in both the long-term letting and leisure sectors. Holmans’ clients are seeing financial outcomes on par with 2024—a standout year in its own right. Forward bookings heading into the July school holidays look particularly strong, suggesting the positive trend will continue.

Valuation experts echoed this sentiment, with consistent transaction activity in Brisbane, the Gold Coast, and Sunshine Coast. Permanent letting businesses in Brisbane are experiencing record demand and high multipliers.

Seasonal Trends Returning

While post-COVID trading evened out many traditional seasonal fluctuations, 2025 has seen a return to familiar patterns. February and May were softer months for leisure businesses, but this underperformance has been balanced out by stronger results in peak periods—leading to a more predictable annual cycle.

Tax-Time Tips and Regulatory Essentials

With the end of financial year approaching, Holmans recommends the following key actions:

• Super Contributions: The concessional cap is now $30,000 per individual. Consider making contributions before June 30 to reduce taxable income.
• Wage and Super Changes: From 1 July 2025, award wages rise by 3.5%, and the superannuation guarantee increases to 12%. Ensure payroll systems are updated accordingly.
• Trust Account Compliance: The Office of Fair Trading continues to focus on:
  • Incorrect handling of non-trust monies (especially for manager-owned units)
  • Outdated or ambiguous Schedules of Charges
  • Poorly defined cancellation policies and unclear commission recovery procedures

Cyclone Alfred & Election Impacts

Despite being moderate in terms of severity, Cyclone Alfred caused major disruptions for some operators, with cancelled bookings and long-term property damage still impacting income streams. Holmans is assisting affected clients in normalising financial figures where appropriate—particularly in March. The federal election period also led to a brief dip in booking activity.

Stronger Demand, More Sensitivity

High-performing assets continue to command premium prices, but buyers are increasingly ROI-conscious. Operators must consider both the management rights business and real estate asset when preparing for sale. A low overall ROI, driven by inflated unit prices, can reduce buyer interest and lower achievable multipliers.

Final Thoughts

Holmans remains dedicated to supporting management rights operators with specialist accounting, taxation, and advisory services. As highlighted, proactively managing compliance and financial strategy ensures operators stay ahead of the curve and maximise long-term business value.

For personalised advice, feel free to get in touch with our team.

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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Join the Holmans Team: We’re Hiring a Senior Administrator / Client Service Coordinator
Are you an administrative all-rounder who thrives in a fast-paced environment, loves making people’s lives easier, and values a friendly team culture? Then keep reading — Holmans might be your perfect match.

We’re on the lookout for an experienced Senior Administrator / Client Service Coordinator to become a key member of our professional (and fun!) accounting team based right here on the beautiful Sunshine Coast.

Who Are We?

Holmans is a long-established, highly respected 4-partner accounting firm with a strong reputation for client service and staff satisfaction. Our firm is built on relationships — with our clients, our team, and the broader business community. We pride ourselves on the exceptional service and support we deliver and the genuine care we show.

We offer the expertise and professionalism of a top-tier firm, but with the flexibility, warmth, and humour that comes with living and working on the coast.

What’s the Role?

As our new Senior Administrator / Client Service Coordinator, you’ll play a vital role supporting one of our partners and their team of three accountants. You’ll be the go-to person ensuring everything runs smoothly — from client onboarding to workflow coordination, to travel arrangements, ATO liaison, and beyond.

This is not your average admin job — you’ll be hands-on with everything from quoting and legal structure setups to working closely with clients, agents, solicitors and brokers.

Why You’ll Love Working at Holmans

• Flexible work options, including the ability to work from home
• A supportive team culture where everyone genuinely helps each other out
• Ongoing training and career development tailored to your goals
• A dynamic, varied role — no two days are the same
• Regular social events and a relaxed, enjoyable workplace

What We’re Looking For

We’re after someone who brings a positive attitude, great energy, and a can-do approach to work. You’ll be:

• Experienced in professional services (ideally an accounting firm)
• Super organised and able to juggle competing priorities with ease
• A natural communicator who builds great rapport with clients and team members
• A detail-lover with strong initiative and a solutions mindset
• Confident with client liaison, legal setups, workflow coordination, and system management
• Keen to grow, contribute, and laugh along the way

Sound Like You?

This is a rare opportunity to join a respected, long-standing firm that values both excellence and personality. If you’re looking for more than “just another admin job” — and want to make a real impact within a warm, professional team — we’d love to hear from you.

> Download the Full Position Description (PDF)
> Apply Now or Get in Touch

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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Streamlining Accommodation Management: Key Strategies for Fees, Bundling, and Legal Compliance

As part of ARAMA’s final Webinar Wednesday for 2024, I had the privilege of presenting alongside Frank Higginson from Hynes Legal. This session focused on critical topics for accommodation managers, including key findings from ARAMA’s Fees and Charges Survey, the advantages of bundling fees, and important legal updates. For those who couldn’t attend live, the full recording is embedded below, providing valuable takeaways for optimising your business practices.

Fees and Charges Survey: Staying Competitive

The biennial Fees and Charges Survey is an essential resource for resident managers to benchmark their business performance against industry standards. This year’s results revealed notable increases in charges across cleaning, linen, and other services, reflecting rising costs. For example, linen charges increased by 23% and cleaning charges by 15-20% over the last two years. This upward trend underscores the importance of ensuring that service fees align with operational costs to maintain profitability.

Simplifying Operations with Bundling

Bundling remains a significant opportunity for managers to streamline fees while fostering greater transparency for unit owners. This approach involves combining multiple charges—such as advertising, administration, and credit card fees—into a single percentage-based fee. Partial bundling, adopted by over 40% of operators, offers flexibility while simplifying accounting processes. From my perspective, bundling not only makes billing easier but also ensures alignment between the operator’s revenue growth and the property owner’s success.

Legal Compliance: Updates You Need to Know

Frank Higginson provided valuable insights into recent updates to letting appointments and compliance requirements in Queensland. Of particular importance is the new version of Form 6, introduced in May 2024. It’s essential to ensure all letting appointments are up-to-date and that any fees charged to unit owners are properly documented to avoid disputes. Legacy agreements, such as outdated 20A forms, should be replaced with current versions to meet today’s legal standards.

Adapting to Industry Trends

The survey also highlighted broader operational trends, such as the decline in Pay TV subscriptions in favour of smart TVs and streaming services, and the increasing reliance on online travel agents for bookings. The data revealed an average increase in hourly rates for labour, ranging from $54 to $75, reflecting the rising costs of doing business.

Practical Takeaways

For managers looking to optimise their operations, I recommend:

1. Reviewing your current fees to ensure they reflect market conditions and operational costs.
2. Considering bundling as a strategy to simplify charges and improve transparency.
3. Updating all agreements to align with the latest legal and regulatory requirements.

The Fees and Charges Survey, available on ARAMA’s website, is a valuable resource for refining your approach to pricing and compliance. I encourage you to watch the webinar recording below for a deeper dive into these topics and actionable advice to enhance your business practices.

If you’d like assistance with accounting services, compliance reviews, or management rights insights, feel free to reach out to me at Holmans. We’re here to help you navigate the operational challenges of accommodation management and support your success.

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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Recently, ARAMA CEO Trevor Rawnsley, along with a team of legal and accounting experts, presented the 2024 Costs & Charges survey results. This insightful session outlined industry trends and increases in averages, alongside straightforward advice on how to adjust costs and charges effectively.

Attendees especially appreciated the live Q&A session, which allowed for direct engagement with the speakers—a unique advantage of attending ARAMA’s events in person.

This ARAMA Members roadshow, open to all members, featured expert presentations and provided valuable insights. For those who couldn’t make it, we’ve included a set of speaker notes below.

Click here to view speakers notes

Advocacy. Education. Connection.

ARAMA remains committed to supporting members, especially during challenging times, and continually adapts its benefits to meet evolving needs.

For access to ARAMA’s online forum, webinars, and other resources, consider joining ARAMA today.

Disclaimer: This article contains general information only. Regrettably, no responsibility can be accepted for errors, omissions or possible misleading statements or for any action taken as a result of any material in this guide. It is not designed to be a substitute for professional advice, as such a brief guide cannot hope to cover all circumstances and conditions applying to the law as it relates to these items.

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