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Polux Pty Ltd as trustee for Iatrou Business Trust No 2 v Commissioner of State Revenue (Review and Regulation) [2018] VCAT 528


This matter concerned the imposition of land tax at the surcharge rate on land in Fitzroy, Victoria, held under a discretionary trust, which was acquired pre-2006. Only the 2017 land tax assessment was in dispute.

The key issue was whether a Nomination of Beneficiary form was ever lodged before the 30 September 2006. If the Trustees had nominated a beneficiary in respect of this land and lodged the form before 30 June 2006 (extended to 30 September 2006) – land tax at the trust surcharge rate would not have been imposed. It was accepted by the State Revenue Office that the Taxpayer had lodged the Notification of Lands Held on Trust form by 31 March 2006, however, not the Nomination of Beneficiary form.


On 19 April 2018, the Tribunal handed down its decision in favour of the Commissioner. Based on the evidence presented at the hearing of the matter, the Tribunal was not satisfied that the Nomination of Beneficiary Form was delivered to the State Revenue Office prior to 30 September 2006 and the Tribunal confirmed that the Commissioner had no power to extend time in this circumstance.


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