| Paddington | 1 Paddington Hotel, 3 Bed and Breakfast |
| Padthaway | 1 Padthaway Bed and Breakfast |
| Palm Beach | 1 Palm Beach Hotel, 2 Bed and Breakfast, 4 Vacation Rentals |
| Palm Cove | 4 Palm Cove Hotels, 1 Bed and Breakfast, 9 Vacation Rentals |
| Palmer | 1 Palmer Hotel |
| Paper Beach | 1 Paper Beach Vacation Rental |
| Paringa | 1 Paringa Bed and Breakfast |
| Parkes | 1 Parkes Hotel, 1 Bed and Breakfast |
| Parndana | 3 Parndana Bed and Breakfast, 1 Vacation Rental |
| Parramatta | 2 Parramatta Hotels, 1 Vacation Rental |
| Paynesville | 1 Paynesville Bed and Breakfast |
| Pemberton | 1 Pemberton Hotel, 1 Bed and Breakfast, 1 Hostel, 12 Vacation Rentals |
| Penguin | 1 Penguin Bed and Breakfast |
| Penneshaw | 1 Penneshaw Hotel, 1 Bed and Breakfast, 2 Vacation Rentals |
| Penrith | 2 Penrith Hotels, 2 Vacation Rentals |
| Penrose | 1 Penrose Bed and Breakfast |
| Peregian Beach | 1 Peregian Beach Bed and Breakfast |
| Perisher | 3 Perisher Hotels, 1 Vacation Rental |
| Perisher Valley | 4 Perisher Valley Hotels, 2 Vacation Rentals |
| Perth | 28 Perth Hotels, 5 Bed and Breakfast, 12 Hostels, 14 Vacation Rentals |
| Phillip Island | 2 Phillip Island Bed and Breakfast |
| Phoenix Park | 1 Phoenix Park Bed and Breakfast |
| Point Lonsdale | 1 Point Lonsdale Bed and Breakfast |
| Point Lookout | 1 Point Lookout Hostel, 1 Vacation Rental |
| Point Turton | 1 Point Turton Bed and Breakfast |
| Pokolbin | 4 Pokolbin Hotels, 6 Bed and Breakfast, 14 Vacation Rentals |
| Porepunkah | 1 Porepunkah Hotel |
| Port Arthur | 1 Port Arthur Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Port Augusta | 1 Port Augusta Vacation Rental |
| Port Augyusta | 1 Port Augyusta Hotel |
| Port Campbell | 1 Port Campbell Bed and Breakfast |
| Port Douglas | 11 Port Douglas Hotels, 2 Bed and Breakfast, 2 Hostels, 28 Vacation Rentals |
| Port Elliot | 1 Port Elliot Bed and Breakfast |
| Port Fairy | 3 Port Fairy Hotels, 2 Bed and Breakfast, 5 Vacation Rentals |
| Port Hughes | 1 Port Hughes Bed and Breakfast |
| Port Huon | 1 Port Huon Hotel |
| Port Kenny | 1 Port Kenny Bed and Breakfast |
| Port Lincoln | 1 Port Lincoln Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Port Macquarie | 2 Port Macquarie Hotels, 2 Bed and Breakfast, 6 Vacation Rentals |
| Port Pirie | 1 Port Pirie Hotel, 1 Vacation Rental |
| Port Sorell | 1 Port Sorell Hotel, 1 Bed and Breakfast |
| Port Stephens | 1 Port Stephens Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Portland | 1 Portland Hotel |
| Potts Point | 5 Potts Point Hotels, 2 Bed and Breakfast, 2 Hostels |
| Pottsville | 1 Pottsville Hotel |
| Prahran | 1 Prahran Hotel |
| Pretty Beach | 1 Pretty Beach Hotel |
| Primbee | 1 Primbee Vacation Rental |
| Princetown | 1 Princetown Hotel |
| Pyrmont | 1 Pyrmont Hotel |
