Wloszczowski v Commissioner of State Revenue [2014] VCAT 532
This matter concerned four land tax assessments issued to the taxpayer (subsequently deceased) in respect of the property for the 2009 to 2012 land tax years. The principal place of residence (PPR) land tax exemption applied to the property until 2008. In June 2008 the taxpayer vacated the property and entered an aged care facility. From January 2009 the property was continuously leased. At issue before the Tribunal was whether s. 54(1)(a) (‘PPR exemption’) and s. 56(1) (‘temporary absence from PPR’) of the Act applied to exempt the property from liability for the years in dispute.
The Tribunal held that, based on the objective evidence which was not disputed, the taxpayer left to go into an aged care facility and never returned to the property, which was leased. Accordingly, s. 56 re temporary absence did not apply to exempt the property from land tax liability for the 2009 to 2012 years. The taxpayer’s legal personal representative pursued this matter on a misapprehension that the Tribunal can overturn assessments on the basis of fairness of justice. The tribunal member concluded: ‘I have no discretion in this matter in relation to fairness or justice. My duty is to interpret the Act and find facts and apply those facts to the law. That is the justice in this case. I am not given any discretion – put another way I am not closed with any principles of equity – for this particular matter.’
