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The Commissioner assessed the taxpayer for land tax at the surcharge rate on pre-2006 land held under a unit trust for the period 2011 to 2016. After an objection and disallowance, pursuant to the taxpayer’s request the matters were referred to the Tribunal. The proceedings for the 2011 to 2015 land tax years were struck out for non-payment of the filing fees with a right to reinstatement. On 11 February 2019, the Tribunal decided the land tax assessment for the 2016 tax year in favour of the Commissioner, upholding that assessment at the surcharge rate (Caveo Communications Pty Ltd atf Caveo Communications Hybrid Unit Trust v CSR [2019] VCAT 202).

On 24 May 2019, after the Tribunal reinstated the proceeding for the 2011 land tax year upon payment of the filing fee by the taxpayer. In this proceeding, the taxpayer sought to call evidence to show that it was likely that the relevant nomination notice was sent to the Commissioner in 2006, such that the general land tax rate applied. The Commissioner submitted that the taxpayer had not identified any new evidence or legal argument to differentiate the 2011 tax year from the 2016 tax year that had previously been considered at a contested hearing. Therefore, the Commissioner brought an application for the taxpayer’s case to be dismissed pursuant to s 75(1)(b) of the Victorian Civil and Administrative Tribunal Act 1998 for abuse of process.  


On 9 July 2020 the Tribunal decided in favour of the Commissioner by dismissing the proceeding. The Tribunal was satisfied that for the taxpayer to litigate the issue in the proceeding would be an abuse of process.

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