The matter of KES v Commissioner of State Revenue [2026] VCAT 75 considered whether the property in question was both ‘residential land’ and ‘vacant’ as defined in the Land Tax Act 2005 (Vic) and therefore, whether vacant residential land tax had been correctly applied by the Commissioner. The Victorian Civil and Administrative Tribunal found that despite the property being in disrepair, it was capable of being used for residential purposes and had been vacant for at least six months in the relevant land tax year.