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Sladen Snippet, State Taxes Phil Broderick Sladen Snippet, State Taxes Phil Broderick

Sladen Snippet – Merristock – primary production exemption applies as trust can beneficially own shares

In a case run by Sladen Legal, Merristock Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2024] VCAT 535, the taxpayer has successfully appealed against a Victorian State Revenue Office (SRO) determination that land owned by the taxpayer was not eligible for the primary production land tax exemption.

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VCAT finds the sub-sale double duty provisions are triggered due to land development

The Victorian Civil and Administrative Tribunal’s (VCAT) decision in Hartman v Commissioner of State Revenue (Review and Regulation) [2022] VCAT 28 (Hartman Case) is a rare decision on the application of the sub-sale “double duty” provisions in the Duties Act 2000 (Vic) (Act).

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