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In this land tax matter, the Commissioner issued a reassessment for the 2007 to 2011 land tax years which the taxpayers objected to. The objection was on the basis that two of the lands under the ownership of National Bus Company (Victoria) Pty Ltd (a land tax group member) should not have been included. It was claimed that National was not the owner and/or that the lands were exempt under section 79 of the Land Tax Act 2005 because the “leases” which National had entered into with the Crown were not in fact leases but rather licences.

The Tribunal ultimately decided in favour of the Commissioner on the basis that the “leases” were leases and not licences since National had exclusive possession over the subject lands.

Read the decision.

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