Vacant residential land tax applies – but it is not vacant?
Michael Doran
18 August 2026
The Victorian Government’s appetite for land tax revenue is increasingly reflected by the variety of scenarios that give rise to a liability under the vacant residential land tax (VRLT) rules. In this article, we explore 3 scenarios that raises an important question: what did the Government intend the VRLT rules to achieve, and does the legislation go beyond that purpose?