name: Airbnb Host
layer: additional
description: |
  Short-term rental income tracking for Airbnb, Stayz, and similar platforms.
  Includes expense apportionment for owner-occupied properties and CGT considerations.

categories:
  - name: "Airbnb:Income"
    parent: null
    description: "Short-term rental income from Airbnb, Stayz, etc."

  - name: "Airbnb:Cleaning & Laundry"
    parent: null
    description: "Cleaning services and laundry for guests"

  - name: "Airbnb:Guest Amenities"
    parent: null
    description: "Toiletries, coffee, tea, snacks for guests"

  - name: "Airbnb:Linen & Towels"
    parent: null
    description: "Linen, towels, bedding for guest accommodation"

  - name: "Airbnb:Platform Fees"
    parent: null
    description: "Airbnb/Stayz service fees and commissions"

  - name: "Airbnb:Repairs & Maintenance"
    parent: null
    description: "Repairs and maintenance related to rental use"

  - name: "Airbnb:Utilities"
    parent: null
    description: "Utilities attributable to rental use (apportioned)"

  - name: "Airbnb:Insurance"
    parent: null
    description: "Host insurance and additional coverage"

  - name: "Airbnb:Marketing & Listings"
    parent: null
    description: "Photography, listing fees, advertising"

rules:
  - id: airbnb-income
    pattern: "Airbnb.*payout|Airbnb.*income|Stayz.*payout|booking.com.*payout|short.*term.*rental.*income"
    category: "Airbnb:Income"
    confidence: high
    labels: ["Assessable Income", "Rental Income"]
    description: "Detect short-term rental income"

  - id: airbnb-cleaning
    pattern: "cleaning.*Airbnb|laundry.*guest|linen.*service|professional.*clean.*rental"
    category: "Airbnb:Cleaning & Laundry"
    confidence: high
    labels: ["Tax Deductible", "Apportioned"]
    description: "Detect cleaning and laundry expenses"

  - id: guest-amenities
    pattern: "toiletries.*guest|coffee.*Airbnb|tea.*guest|snacks.*guest|welcome.*pack"
    category: "Airbnb:Guest Amenities"
    confidence: medium
    labels: ["Tax Deductible", "Apportioned"]
    description: "Detect guest amenity purchases"

  - id: linen-towels
    pattern: "linen.*rental|towels.*guest|bedding.*Airbnb|sheets.*accommodation"
    category: "Airbnb:Linen & Towels"
    confidence: high
    labels: ["Tax Deductible", "Apportioned"]
    description: "Detect linen and towel purchases"

  - id: platform-fees
    pattern: "Airbnb.*service.*fee|Airbnb.*commission|Stayz.*fee|booking.*commission"
    category: "Airbnb:Platform Fees"
    confidence: high
    labels: ["Tax Deductible"]
    description: "Detect platform service fees"

  - id: rental-repairs
    pattern: "repair.*rental|maintenance.*Airbnb|fix.*guest.*room|handyman.*rental"
    category: "Airbnb:Repairs & Maintenance"
    confidence: medium
    labels: ["Tax Deductible", "Apportioned", "Repairs vs Improvements"]
    description: "Detect repairs related to rental use"

  - id: rental-utilities
    pattern: "electricity.*rental|gas.*rental|water.*rental|internet.*rental"
    category: "Airbnb:Utilities"
    confidence: low
    labels: ["Tax Deductible", "Apportioned"]
    description: "Detect utilities for apportionment (requires manual review)"

  - id: host-insurance
    pattern: "Airbnb.*insurance|host.*insurance|short.*term.*rental.*insurance"
    category: "Airbnb:Insurance"
    confidence: high
    labels: ["Tax Deductible", "Apportioned"]
    description: "Detect host insurance premiums"

  - id: listing-marketing
    pattern: "photography.*listing|Airbnb.*listing|property.*photos.*rental"
    category: "Airbnb:Marketing & Listings"
    confidence: medium
    labels: ["Tax Deductible"]
    description: "Detect marketing and listing expenses"

tax_tracking:
  income_tracking: true
  expense_apportionment_required: true
  apportionment_basis: "days_rented"
  cgt_main_residence_exemption_impact: true
  record_keeping_days_rented: true
  record_keeping_days_personal: true

alerts:
  - type: apportionment_reminder
    schedule: quarterly
    message: "Calculate expense apportionment: days rented vs personal use"

  - type: days_rented_tracker
    schedule: monthly
    message: "Record days rented this month for expense apportionment"

  - type: eofy_airbnb_reminder
    schedule: annual
    before_date: "06-15"
    message: "EOFY - compile Airbnb income, calculate apportioned expenses, document days rented vs personal use"

  - type: cgt_exemption_warning
    trigger: annual
    message: "Using main residence for income may affect CGT main residence exemption. Keep detailed records."

  - type: gst_threshold_warning
    trigger: annual_income_exceeds
    threshold: 75000
    message: "Airbnb income + other business income exceeds $75k - GST registration may be required"

labels:
  - name: "Assessable Income"
    description: "Income assessable for tax purposes"
    color: "green"
    auto_apply: true

  - name: "Rental Income"
    description: "Short-term rental income"
    color: "lightgreen"
    auto_apply: false

  - name: "Tax Deductible"
    description: "Deductible expense (may require apportionment)"
    color: "green"
    auto_apply: false

  - name: "Apportioned"
    description: "Expense requiring apportionment by rental vs personal use"
    color: "orange"
    auto_apply: true

  - name: "Repairs vs Improvements"
    description: "Requires classification: repairs (deductible) vs improvements (capital)"
    color: "orange"
    auto_apply: false

dependencies:
  requires: []
  conflicts_with: ["property-investor"]
  notes: "Use property-investor for long-term rentals. Use airbnb-host for short-term/part-time hosting."

metadata:
  created: "2025-11-25"
  version: "1.0.0"
  author: "Agent Smith"
  priority: 3
  ato_guidance: "Airbnb income is assessable. Expenses must be apportioned if property is also used privately. Keep records of days rented vs personal use."