Collaborative Consumption, AirBNB and Land Tax - Time For a National (Australian) Approach

Curtin Law and Taxation Review - Consumer Law Special Issue, Volume IV, 2018

20 Pages Posted: 26 Nov 2018

See all articles by Brendan Gogarty

Brendan Gogarty

University of Tasmania, Faculty of Law

Lynden Griggs

University of Tasmania

Date Written: October 30, 2018

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.

Keywords: australia, law, tax, airbnb, collaborative consumption, land tax, principal place of residence

JEL Classification: K34, K11

Suggested Citation

Gogarty, Brendan and Griggs, Lynden, Collaborative Consumption, AirBNB and Land Tax - Time For a National (Australian) Approach (October 30, 2018). Curtin Law and Taxation Review - Consumer Law Special Issue, Volume IV, 2018 . Available at SSRN: https://ssrn.com/abstract=3275136

Brendan Gogarty (Contact Author)

University of Tasmania, Faculty of Law ( email )

Private Bag 89
Hobart
Tasmania, 7001
Australia

Lynden Griggs

University of Tasmania ( email )

Private Bag 89
Hobart
Tasmania, 7001
Australia

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