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Collaborative Consumption, AirBNB and Land Tax – time for a national approach
conference contribution
posted on 2023-05-23, 12:50 authored by Brendan GogartyBrendan Gogarty, Lynden GriggsWith the exception of the Northern Territory, land tax is a core measure used by states and territories to raise revenue. In all jurisdictions that levy the tax, the principle place of residence of the owner is exempt from imposition. In this article, we consider this exemption and whether that exemption is lost when a person lets part of their house on AirBNB. As will be shown, the states and territories differ in their approach, and it is our view that these differences cannot be justified. At the very least, a national solution should encompass a collective view as to when the exemption should apply. It should also embody this view in legislation, rather than in the policy rulings of revenue offices.
History
Pagination
1-16Department/School
Faculty of LawPublisher
The Tax InstitutePlace of publication
TasmaniaEvent title
Tasmanian State ConventionEvent Venue
Launceston, TasmaniaDate of Event (Start Date)
2017-10-19Date of Event (End Date)
2017-10-20Rights statement
Copyright 2017 Gogarty & GriggsRepository Status
- Restricted