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 principal place of residence of the owner is exempt from imposition. In this article, we consider this exemption and whether that exemption is lost when part of a house is let 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:	Refereed Article
Keywords:	australia, land tax, collaborative consumption, airBNB, tax, principal residence, principal place of residence, home tax, interpretation, common law, lodger, border, tenant
Research Division:	Law and Legal Studies
Research Group:	Commercial law
Research Field:	Taxation law
Objective Division:	Law, Politics and Community Services
Objective Group:	Government and politics
Objective Field:	Government and politics not elsewhere classified
UTAS Author:	Gogarty, B (Associate Professor Brendan Gogarty)
UTAS Author:	Griggs, L (Mr Lynden Griggs)
ID Code:	128975
Year Published:	2018
Deposited By:	Law
Deposited On:	2018-10-30
Last Modified:	2019-01-11
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