A Tax Reform Agenda for Long-Term and Short-Term Accommodation

Antoniades, H; Gilbert, H

A Tax Reform Agenda for Long-Term and Short-Term Accommodation

Antoniades, H

Gilbert, H

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Publisher:: AsRES
Publication Type:: Conference Proceeding
Citation:: Proceedings of AsRES, 2014, 2014 (Conference Proceedings Published on website), pp. 1 - 12 (12)
Issue Date:: 2014

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Field	Value	Language
dc.contributor.author	Antoniades, H https://orcid.org/0000-0003-0462-2221	en_US
dc.contributor.author	Gilbert, H	en_US
dc.date	2014-07-14	en_US
dc.date.issued	2014	en_US
dc.identifier.citation	Proceedings of AsRES, 2014, 2014 (Conference Proceedings Published on website), pp. 1 - 12 (12)	en_US
dc.identifier.uri	http://hdl.handle.net/10453/34036
dc.description.abstract	In the last 15 years, there have been a number of reviews across Australia’s taxation system which has had flow-on consequences for the real property sector. The Ralph Report (A Review of Business Taxation, A Tax System Redesigned, 1999 chaired by John Ralph AO) contained about 280 recommendations which were aimed at improving the competitiveness and efficiency of the Australian Business, reducing compliance costs and enhancing the stability of taxation arrangements. More recently the Henry Review (Australia’s Future Tax System, 2009 chaired by Ken Henry) prioritised the economic and environmental challenges with a view to enhancing community wellbeing. Caravan parks, camping grounds, and boarding houses have traditionally provided affordable accommodation for city and regional holidaymakers, retirees and also low income residents. However little attention has been afforded to either review with regards to taxation issues and community needs impacting on long term and short term accommodation. This paper examines the GST application for long-term and short-term accommodation, and will focus on the consequential treatment of the accommodation as either an input tax supply or a taxable supply. The research explores the effectiveness of the present taxation system and the impact for low-cost long term and short term accommodation. In conclusion, it is argued that the present taxation system has adversely impacted on low-cost long-term and short-term accommodation, coupled with the developers desire to maximise profits and redevelop caravan parks.	en_US
dc.publisher	AsRES	en_US
dc.relation.ispartof	Proceedings of AsRES	en_US
dc.relation.ispartof	Asian Real Estate Society Conference	en_US
dc.title	A Tax Reform Agenda for Long-Term and Short-Term Accommodation	en_US
dc.type	Conference Proceeding
utslib.citation.volume	Conference Proceedings Published on website	en_US
utslib.citation.volume	2014	en_US
utslib.location	Website	en_US
utslib.location.activity	Gold Coast, Queensland	en_US
utslib.for	1205 Urban and Regional Planning	en_US
dc.location.activity	Gold Coast, Queensland
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Design, Architecture and Building
pubs.organisational-group	/University of Technology Sydney/Faculty of Design, Architecture and Building/School of Built Environment
utslib.copyright.status	open_access
pubs.consider-herdc	true	en_US
pubs.finish-date	2014-07-16	en_US
pubs.issue	Conference Proceedings Published on website	en_US
pubs.place-of-publication	Website	en_US
pubs.publication-status	Published	en_US
pubs.start-date	2014-07-14	en_US
pubs.volume	2014	en_US

Abstract:

In the last 15 years, there have been a number of reviews across Australia’s taxation system which has had flow-on consequences for the real property sector. The Ralph Report (A Review of Business Taxation, A Tax System Redesigned, 1999 chaired by John Ralph AO) contained about 280 recommendations which were aimed at improving the competitiveness and efficiency of the Australian Business, reducing compliance costs and enhancing the stability of taxation arrangements. More recently the Henry Review (Australia’s Future Tax System, 2009 chaired by Ken Henry) prioritised the economic and environmental challenges with a view to enhancing community wellbeing. Caravan parks, camping grounds, and boarding houses have traditionally provided affordable accommodation for city and regional holidaymakers, retirees and also low income residents. However little attention has been afforded to either review with regards to taxation issues and community needs impacting on long term and short term accommodation. This paper examines the GST application for long-term and short-term accommodation, and will focus on the consequential treatment of the accommodation as either an input tax supply or a taxable supply. The research explores the effectiveness of the present taxation system and the impact for low-cost long term and short term accommodation. In conclusion, it is argued that the present taxation system has adversely impacted on low-cost long-term and short-term accommodation, coupled with the developers desire to maximise profits and redevelop caravan parks.

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http://hdl.handle.net/10453/34036