Legal Insights

Property nominations and duty: VCAT confirms the position
Property Tax Jemimah Fitzgerald Property Tax Jemimah Fitzgerald

Property nominations and duty: VCAT confirms the position

A recent VCAT decision has reinforced the potential duty consequences of nominating a substitute purchaser under a contract of sale.

In Ramaihi v Commissioner of State Revenue [2026] VCAT 655, VCAT considered the application of the sub-sale provisions in the Duties Act 2000 (Vic), including when a nomination may confer a “transfer right” and the circumstances in which additional duty may arise.

Read More
Baullo v Commissioner of State Revenue [2023] VCAT 1164: Beneficiary Loans, Land Transfer Duty, and Discretionary Trusts
Business Succession, Succession Planning, Tax, Property Law Alasdair Woodford Business Succession, Succession Planning, Tax, Property Law Alasdair Woodford

Baullo v Commissioner of State Revenue [2023] VCAT 1164: Beneficiary Loans, Land Transfer Duty, and Discretionary Trusts

The VCAT ruling of Baullo v Commissioner of State Revenue [2023] VCAT 1164 (Baullo), has reaffirmed the position of the State Revenue Office (SRO) that forgiving beneficiary loans in relation to a distribution of property from a discretionary trust to a beneficiary will prohibit utilisation of the exemption to land transfer (stamp) duty afforded by section 36A of the Duties Act 2000 (Act).

Read More