J.D.S. Paris Constructions Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2019] VCAT 615
Background
This matter involved the 2013 land tax assessment issued to the taxpayer at the trust surcharge rate. The director of the taxpayer agreed that the taxpayer owned the disputed lands in its capacity as trustee of a trust, however, it claimed that it had notified the Commissioner of its unit holdings under s46C of the Land Tax Act 2005 (LTX Act) prior to 2006 and the disputed lands should therefore be assessed only at the general rate of land tax and not at the trust surcharge rate.
Decision
On 30 April 2019, the tribunal handed down its decision in favour of the Commissioner.
The tribunal found that the taxpayer had failed to discharge its onus of proof that the relevant nomination was lodged with the Commissioner for the purposes of s46C of the LTX Act and confirmed the assessment.
