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.

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Sky High Land Tax: How Nominating a Purchaser May Trigger Additional Duty
Property Tax, Tax, Corporations Jemimah Fitzgerald Property Tax, Tax, Corporations Jemimah Fitzgerald

Sky High Land Tax: How Nominating a Purchaser May Trigger Additional Duty

In Sky Jade Corporation Pty Ltd v Commissioner of State Revenue (Vic) [2026] VCAT 421, the Victorian Civil and Administrate Tribunal confirmed that nominating a purchaser under a standard contract of sale of land will trigger additional duty if land development occurs prior to settlement. The Tribunal also confirmed that a nominee, nominated pursuant to a sale of real estate nomination form, will be considered to have obtained a right to have property transferred to the nominee, satisfying the legislative requirements for additional duty.

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