This matter involved the Commissioner issuing a Special Land Tax Assessment to the taxpayer following the disposal of its freehold premises to fund its relocation to new premises. The taxpayer objected to the assessment on the grounds that the amount was extremely onerous for the club to have to pay and that it would be inequitable for it to be applied to a ‘not-for-profit tax exempt local sporting club’. In a judgment delivered on 16 July 2010 VCAT confirmed the assessment, finding that none of the matters put on behalf of the taxpayer were an effective legal impediment to the Commissioner’s assessment.
