The recent R.C. Land Management Pty Ltd v Commissioner of State Revenue [2026] VSC 49 has considered the nature of trusts for Victorian land tax purposes and whether the Commissioner can infer the existence of trusts and impose tax accordingly.

The Victorian Supreme Court has held that acquisitions of units in hybrid unit trusts are potentially subject to landholder duty.

The case has wide impact with potentially absurd outcomes for some taxpayers.

The New South Wales Court of Appeal has dismissed an appeal against a decision that a pipeline was dutiable for the purposes of the New South Wales landholder duty provisions in Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCA 20.

The Victorian Supreme Court decision of Aviation 3030 Pty Ltd (in liq) v Lao Holdings Pty Ltd [2024] VSC 800 has considered the ability for a company to recover landholder duty from the shareholders that had made the relevant acquisition.

On 8 August 2024, the Victorian Court of Appeal in Oliver Hume Property Funds (Broad Gully Rd) Diamond Creek Pty Ltd v Commissioner of State Revenue [2024] VSCA 175 confirmed that landholder duty applied on the separate acquisition of shares by 18 investors under a single capital raising.  The Court held that that capital raising amounted to substantially one arrangement and therefore was a relevant acquisition for landholder duty purposes.

The VCAT decision of Tao v Commissioner of State Revenue (Review and Regulation) [2024] VCAT 637 has confirmed the breadth of the Victorian landholder duty change of control provisions - despite no acquisition of units in a unit trust.

This final part of our 3 part series on the decision of Razzy Australia Pty Ltd & Anor v Commissioner of State Revenue [2021] VSC 124 looks at the requirement under the super fund to super fund duty exemption (as contained in section 40 of the Duties Act 2000 (Vic) (Act)) that a person ceases to be a member of a complying superannuation

In this part 2 of our series on the decision of Razzy Australia Pty Ltd & Anor v Commissioner of State Revenue [2021] VSC 124 we look at whether the exemption in section 40 of the Duties Act 2000 (Vic) (Act) includes transactions other than transfers.

The recent Supreme Court of Victoria decision of Razzy Australia Pty Ltd & Anor v Commissioner of State Revenue [2021] VSC 124 is a seminal decision as it provides much sought clarification on the application of various aspects of Chapter 3 of the Duties Act 2000 (Vic) (Act)

The Victorian State Budget for the 2020-21 year has been much awaited in light of the recent Covid-19 pandemic. The budget focused on promoting investment into housing and planning, rebuilding the state and its economy.

As outlined in our previous article, under the proposed changes to New South Wales land tax and duty legislation, a trustee of a discretionary trust (including testamentary trusts) will be deemed to be a “foreign trust” if the terms of the trust do not prevent a foreign person from being a beneficiary of the discretionary trust. Importantly, these changes are proposed to have retrospective effect to the 2017, 2018 and 2019 land tax years and can catch dutiable transactions back to 21 June 2016.

The State Taxation Acts Amendment Bill 2019 (Vic) has received royal assent on 18 June 2019. Following this, the measures outlined below will take effect from 19 June 2019

As set out in the recent controversial Victorian Budget, the State Taxation Acts Amendment Bill 2019 (Vic) contains amendments directly impacting any foreign persons or entities holding Victorian properties.

As set out in the recent controversial Victorian Budget, the State Taxation Acts Amendment Bill 2019 (Vic) contains amendments that will introduce the imposition of duty on fixtures.

The 2019 Victorian budget contained a sleeper in the form of the amendments to the Victorian economic entitlement provisions.

The Victorian 2019/20 State Budget was announced yesterday, with positive wins for Regional Victoria. The proposed measures contain an increase in taxes for foreigners holding property in Victoria, as well as measures broadening the application of land transfer (stamp) duty.

Initially, the ‘land-rich’ regime was introduced as an anti-avoidance measure as acquisitions in companies or unit trusts with lands were formerly not subject to duty.

Landholder duty is a regime that was introduced to impose duty on acquisitions in landholding entities.

This is Part 3 of a series of articles by our State Taxes Team  on landholder duty and deconstructs the complex provisions by providing a snapshot on landholder duty and its application with regards to private entities.  

This is Part 4 of a series of articles by our State Taxes Team on landholder duty and deconstructs the complex provisions by providing a snapshot on landholder duty and its application with regards to private entities.