This was a land tax matter, which was heard by the Victorian Civil and Administrative Tribunal. A decision was handed down on 28 April 2006 in favour of the Commissioner.
The issues before the Tribunal were whether the property was exempt from land tax for the 2003 assessment year on the basis that Shergold held the property on an express trust for her brother who occupied it as his principal place of residence; and whether the 2004 declaration of trust document attracted duty.
