Accommodation supplies by registered charities are GST free if the consideration received is less than 75% of the GST inclusive market value of the supply or less than 75% of cost.
The ATO provides market value benchmarks for long term accommodation which can be used by most charities. These benchmarks have recently been updated. Previously the ATO provided only one market value for each capital city. The benchmarks now provide different market values for different zones within the capital cities, for regional cities and for other areas.
There are transitional benchmarks that may be available up until 30 June 2023 if you were providing long term accommodation in those premises prior to 1 January 2019.
If you have been relying on the ATO benchmarks to treat your accommodation supplies as GST free, you should review the new guidelines to determine whether you are eligible for the transitional arrangements and whether any of your accommodation supplies should now be treated as input taxed. See the ATO benchmark market value tables