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The taxpayer objected to 2013-2017 land tax assessments issued at the trust surcharge rates on the ground that it had lodged a principal place of residence beneficiary nomination (PPR Nomination) for a property. 


On 11 June 2021 the Tribunal decided in favour of the Commissioner confirming the land tax assessments. The Tribunal held that as no PPR Nomination was lodged in relation to the property until July 2018, such nomination only took effect from 2018 (the land tax year that the nomination was lodged in due to section 46H(4)(a) of the Land Tax Act). The Tribunal also confirmed the Commissioner’s position that there is no discretion in the Land Tax Act or otherwise for the Commissioner (nor the Tribunal on review) to treat the PPR Nomination made in July 2018 as if it was made at some earlier date.

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