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PDF (Brendan Gogarty, "Collaborative Consumption, AirBNB and Land Tax – time for a national approach", Session 10: State Revenue Office Enforcement Activities (Land Tax)) Pending copyright assessment - Request a copy 963Kb

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 Type:	Plenary Presentation
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)
ID Code:	121928
Year Published:	2017
Deposited By:	Law
Deposited On:	2017-10-20
Last Modified:	2017-10-20
Downloads:	0