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Abstract

With the exception of the Northern Territory, land tax is a core measure used bystates and territories to raise revenue. In all jurisdictions that levy the tax, theprincipal 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 houseis 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, anational solution should encompass a collective view as to when the exemptionshould apply. It should also embody this view in legislation, rather than in thepolicy rulings of revenue offices.

Item Type:	Article
Authors/Creators:	Gogarty, B and Griggs, L
Keywords:	australia, land tax, collaborative consumption, airbnb, tax, principal residence, principal place of residence, home tax, interpretation, common law, lodger, border, tenant
Journal or Publication Title:	Curtin Law and Taxation Review
Publisher:	CopyRight Publishing Co. Pty Ltd
ISSN:	2203-5028
Copyright Information:	© 2018 Dale Pinto and authors
Related URLs:	Google Scholar: Gogarty, B UTAS Profile: Gogarty, B Google Scholar: Griggs, L UTAS Profile: Griggs, L
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