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Collaborative Consumption, AirBNB and Land Tax - time for a national approach
Citation
Gogarty, B and Griggs, L, Collaborative Consumption, AirBNB and Land Tax - time for a national approach, Curtin Law and Taxation Review, 4, (Consumer Law Special Issue) pp. 19-33. ISSN 2203-5028 (2018) [Refereed Article]
Copyright Statement
© 2018 Dale Pinto and authors
Official URL: https://businesslaw.curtin.edu.au/our-research/pub...
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 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 Details
Item Type: | Refereed Article |
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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 |
Downloads: | 0 |
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