From 1 January 2026 Victoria’s Vacant Residential Land Tax will generally apply to residential land across Victoria, with limited exceptions, and undeveloped land within Metropolitan Melbourne. This article examines the practical implications of VRLT for uninhabitable properties and the evidentiary challenges that arise.
The High Court decision in Bendel is still pending. With lodgement deadlines fast approaching, there is still uncertainty around how UPEs should be managed – whatever the final outcome in Bendel.
Victoria’s land tax landscape has undergone significant change in recent years, with rising land tax liabilities placing increasing pressure on taxpayers. Against this backdrop, the State Taxation Further Amendment Act 2025 introduces a notable amendment to the administration of hardship relief. Find out details here.
The rezoning of Victorian lands after 1 July 2023 may be subject to windfall gain tax (WGT) in certain situations. The pertinent question is the treatment of this tax for CGT and GST purposes.
Land tax can significantly impact property owners, but exemptions exist — including those for certain primary production uses. This article explores the New South Wales land tax primary production exemption for cultivation, drawing on lessons from the recent Zonardi case, and compares it with Victoria’s equivalent provisions.
