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Collaborative Consumption and Land Tax
Citation
Gogarty, B, Collaborative Consumption and Land Tax, Tasmanian State Convention, 19-20 October 2017, Launceston, Tasmania, pp. 1-15. (2017) [Plenary Presentation]
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Abstract
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: | Plenary Presentation |
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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 |
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