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Victorian Windfall Gains Tax – AS Residential - First WGT case decided in favour of taxpayer

AS Residential Property No. 1 Pty Ltd as trustee for AS Residential Property No, 1 Trust v Commissioner of State Revenue [2026] VCAT 648

Taxpayer successful in overturning a $36.2 million Windfall Gains Tax Assessment by applying the transition rules to show that the Minister had approved the rezoning prior to the 15 May 2021 announcement of the new tax.

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