The implications of Malcolm on Land Tax Joint Assessment
The recent decision of Malcolm v Commissioner of State Revenue [2025] VCAT 218 has impacted the State Revenue Office’s interpretation of section 38(2) of the Land Tax Act 2005 (Vic).
Shifting views on Victorian Land Tax trust provisions
The recent VCAT decision of Caloutas as trustee for Caloutas Family Trust v Commissioner of State Revenue [2025] VCAT explored how bare or fixed trusts intersect with the Victoria land tax trust surcharge provisions.
Recalcitrant tenants take advantage of jurisdictional blackhole – watch this space.
As confirmed by the High Court’s decision in Burns v Corbett [2018] HCA 15, state tribunals, such as VCAT, do not have the jurisdiction to hear disputes between interstate parties.