| Salamander Bay | 1 Salamander Bay Hotel |
| Sale | 1 Sale Bed and Breakfast |
| Salisbury | 1 Salisbury Hotel |
| Sanctuary Cove | 1 Sanctuary Cove Vacation Rental |
| Sandy Bay | 1 Sandy Bay Hotel, 1 Bed and Breakfast, 2 Vacation Rentals |
| Sassafras | 1 Sassafras Vacation Rental |
| Sawtell | 2 Sawtell Bed and Breakfast |
| Scamander | 2 Scamander Vacation Rentals |
| Scarborough | 1 Scarborough Hotel, 3 Vacation Rentals |
| Scone | 2 Scone Bed and Breakfast |
| Seppeltsfield | 1 Seppeltsfield Hotel, 1 Vacation Rental |
| Sevenhill | 2 Sevenhill Bed and Breakfast, 2 Vacation Rentals |
| Seymour | 1 Seymour Hotel |
| Sheffield | 1 Sheffield Hotel, 4 Bed and Breakfast, 1 Vacation Rental |
| Shepparton | 1 Shepparton Vacation Rental |
| Shoal Bay | 2 Shoal Bay Vacation Rentals |
| Shoalhaven Heads | 1 Shoalhaven Heads Vacation Rental |
| Shute Harbour | 1 Shute Harbour Vacation Rental |
| Singleton | 2 Singleton Hotels, 1 Bed and Breakfast |
| Smiggin Holes | 2 Smiggin Holes Hotels |
| Smiggins Holes | 2 Smiggins Holes Hotels |
| Smiths Beach | 1 Smiths Beach Bed and Breakfast |
| Smithton | 1 Smithton Bed and Breakfast |
| Sofala | 1 Sofala Bed and Breakfast |
| Sorell | 1 Sorell Bed and Breakfast |
| Sorrento | 2 Sorrento Hotels, 3 Bed and Breakfast, 2 Vacation Rentals |
| South Melbourne | 1 South Melbourne Hotel |
| South West Rocks | 1 South West Rocks Hotel, 1 Bed and Breakfast |
| South Yarra | 2 South Yarra Hotels, 1 Vacation Rental |
| Southbank | 1 Southbank Hotel |
| Southbrook | 1 Southbrook Bed and Breakfast |
| Southport | 2 Southport Vacation Rentals |
| Spreyton | 1 Spreyton Bed and Breakfast |
| Springbrook | 1 Springbrook Vacation Rental |
| Springwood | 1 Springwood Hotel |
| St. Albans | 2 St. Albans Bed and Breakfast |
| St. Arnaud | 1 St. Arnaud Hotel |
| St. Helens | 1 St. Helens Bed and Breakfast, 1 Vacation Rental |
| St. Kilda | 5 St. Kilda Hotels, 4 Bed and Breakfast |
| St. Marys | 1 St. Marys Hostel |
| Stanley | 1 Stanley Hotel, 2 Bed and Breakfast, 1 Vacation Rental |
| Stanley Flat | 1 Stanley Flat Vacation Rental |
| Stanthorpe | 2 Stanthorpe Hotels, 5 Bed and Breakfast, 5 Vacation Rentals |
| Stanwell Park | 1 Stanwell Park Bed and Breakfast |
| Staverton | 1 Staverton Bed and Breakfast |
| Stokes Bay | 1 Stokes Bay Vacation Rental |
| Strahan | 1 Strahan Hotel, 1 Bed and Breakfast, 5 Vacation Rentals |
| Strathbogie | 1 Strathbogie Bed and Breakfast |
| Stuart Park | 1 Stuart Park Vacation Rental |
| Sunshine Beach | 1 Sunshine Beach Hotel, 3 Vacation Rentals |
| Surfers Paradise | 6 Surfers Paradise Hotels, 10 Vacation Rentals |
| Surry Hills | 2 Surry Hills Hotels, 1 Bed and Breakfast |
| Sutton Forest | 1 Sutton Forest Bed and Breakfast, 1 Vacation Rental |
| Swan Hill | 1 Swan Hill Bed and Breakfast |
| Swansea | 1 Swansea Hotel, 4 Bed and Breakfast, 1 Vacation Rental |
| Sydney | 39 Sydney Hotels, 4 Bed and Breakfast, 6 Hostels, 14 Vacation Rentals |
