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Collaborative Consumption, AirBNB and Land Tax – time for a national approach


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Gogarty, B ORCID: 0000-0002-9494-6598 and Griggs, L ORCID: 0000-0003-3424-1366 2017 , 'Collaborative Consumption, AirBNB and Land Tax – time for a national approach', paper presented at the Tasmanian State Convention, 19-20 October 2017, Launceston, Tasmania.

[img] PDF (Brendan Gogarty, Lynden Griggs "Collaborative Consumption, AirBNB and Land Tax – time for a national approach" (2017) Tasmanian State Convention, The Tax Institute, 19-20 October 2017)
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With the exception of the Northern Territory, land tax is a core measure used by states and territories to raiserevenue. 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 houseon AirBNB. As will be shown, the states and territories differ in their approach, and it is our view that thesedifferences cannot be justified. At the very least, a national solution should encompass a collective view as to whenthe exemption should apply. It should also embody this view in legislation, rather than in the policy rulings ofrevenue offices.

Item Type: Conference or Workshop Item (Paper)
Authors/Creators:Gogarty, B and Griggs, L
Keywords: law, tax, land tax, collaborative consumption, sharing economy, state revenue, common law, rule of law
Publisher: The Tax Institute
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Copyright 2017 Gogarty & Griggs

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