Accommodation and food services industry

The accommodation industry includes:

• hotels
• motels
• serviced apartments
• other short-term accommodation for visitors

The food services industry includes:

• cafes
• restaurants
• takeaways
• pubs
• bars
• other businesses that sell meals, snacks and beverages

If your business has been affected by COVID-19, you can find financial assistance and support on our coronavirus information and support page.

COVID-19 work health and safety for your industry

It’s important to keep workers safe and limit the spread of COVID-19. You can find the latest information and resources for your industry on the Safe Work Australia website.

It’s important that you are aware of the laws that apply to the accommodation and food services industry. Key legislation includes:

• Competition and Consumer Act 2010
• Australian Consumer Law (ACL)
• National Trade Measurement legislation
• Food Standards Codes
• Country of Origin food labelling
• Franchising code of conduct

State or territory governments manage the licences and permits for the accommodation and food services industry. The licences and permits you may need include:

• preparing and/or selling food
• selling and/or consumption of alcohol
• erecting/displaying signage
• restricted trading days
• outdoor dining 
• playing video/sound recordings
• disposal of waste

Accommodation and food services industry businesses have specific goods and services tax (GST) measures. It’s important that you know your GST obligations and to make sure you register with the Australian Taxation Office (ATO) to ensure you can claim your GST credits.

Other ATO resources

The ATO provides a range of industry benchmarks which may be of assistance when setting up or managing your business. Visit ATO Accommodation and Food industry Benchmarks to learn more.

If you employ staff, you need to comply with Australia’s national workplace laws specific to the accommodation and food services industry.

There are general work health and safety regulations for all businesses. The accommodation and food services industry also have state-specific WHS requirements, including

• occupational noise management
• standards for protective clothing and equipment
• standards for occupational safety signage
• national standard for manual handling 
• prevention of burns from hot liquids, surfaces or steam
• prevention and response to workplace bullying 
• prevention of workplace violence (such as robbery)
• electrical safety