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Collaborative Consumption and Land Tax

conference contribution
posted on 2023-05-25, 00:28 authored by Brendan GogartyBrendan Gogarty
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.

History

Pagination

1-15

Department/School

Faculty of Law

Publisher

The Tax Institute

Place of publication

Tasmania

Event title

Tasmanian State Convention

Event Venue

Launceston, Tasmania

Date of Event (Start Date)

2017-10-19

Date of Event (End Date)

2017-10-20

Repository Status

  • Restricted

Socio-economic Objectives

Justice and the law not elsewhere classified

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