Lamanna and Commissioner of State Revenue [2005] VSC 436
This was a land tax matter, which was heard by the Supreme Court. A decision was handed down on 16 December 2005 in favour of the Commissioner.
The issue was whether the assessments issued by the Commissioner imposed land tax by reference to the improved or unimproved value of the land. A preliminary issue was whether the court had jurisdiction to hear the Taxpayer's objections.