eCite Digital Repository

Collaborative Consumption, AirBNB and Land Tax time for a national approach


Gogarty, B and Griggs, L, Collaborative Consumption, AirBNB and Land Tax - time for a national approach, Tasmanian State Convention, 19-20 October 2017, Launceston, Tasmania, pp. 1-16. (2017) [Refereed Conference Paper]

PDF (Brendan Gogarty, Lynden Griggs "Collaborative Consumption, AirBNB and Land Tax time for a national approach" (2017) Tasmanian State Convention, The Tax Institute, 19-20 October 2017)
Restricted - Request a copy

Copyright Statement

Copyright 2017 Gogarty & Griggs

Official URL:


With 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.

Item Details

Item Type:Refereed Conference Paper
Keywords:law, tax, land tax, collaborative consumption, sharing economy, state revenue, common law, rule of law
Research Division:Law and Legal Studies
Research Group:Public law
Research Field:Public law not elsewhere classified
Objective Division:Law, Politics and Community Services
Objective Group:Justice and the law
Objective Field:Justice and the law not elsewhere classified
UTAS Author:Gogarty, B (Associate Professor Brendan Gogarty)
UTAS Author:Griggs, L (Mr Lynden Griggs)
ID Code:121927
Year Published:2017
Deposited By:Law
Deposited On:2017-10-20
Last Modified:2018-05-18

Repository Staff Only: item control page