Australia's paramilitary Border Force is charging taxpayers for regular visits to a luxury coastal resort that specialises in team-building exercises such as corporate drumming, circus lessons and Segway tours.

The stunning waterfront Raffertys Resort, near the NSW Central Coast town of Lake Macquarie, also offers guests a wide array of "on-water activities" such as leisure sailing, jet boating, whale watching and deep sea fishing.

Mercure Raffertys Resort offers guests a variety of on-water activities. Credit:Steve Brack

The idyllic 14-hectare resort also boasts a boot camp, laser and clay shooting and Amazing Race and Survivor activities. It also offers more subdued activities such as tai chi, Pilates, yoga and casino evenings.

The resort has staff that can design and tailor "the perfect team building exercises for you", the resort's website says.