Esparon v Commissioner of State Revenue (Review and Regulation) [2019] VCAT 870
Background
The matter involved the 2013 and 2014 land tax assessments issued to the taxpayers for land tax in respect of vacant land. The assessments were issued on the basis that the taxpayers did not use and occupy the land as their principal place of residence (PPR) for the purposes of sections 53 and 54 of the Land Tax Act 2005 (LTX Act).
Decision
On 12 June 2019 the tribunal found that the taxpayers were not lawfully entitled to use the caravan on the land as their PPR, as they did not hold the required council permit. By virtue of s53(1)(b), a building that is not lawfully used as a place of residence is taken not to be occupied as a place of residence. Accordingly, the taxpayers could not satisfy the requirements of the PPR exemption in s54(1)(a) of the LTX Act.
