Brown Brothers Land Holdings No 1 Pty Ltd v Commissioner of State Revenue, [2006] VCAT 2192
This was a Duties matter which was heard by the Victorian Civil and Administrative Tribunal. A decision was handed down on 31 October 2006 in favour of the Taxpayer.
The issue was whether the value of 'other assets' referred to in a contract of sale should be included in calculating the dutiable value of lands transferred pursuant to section 22 of the Duties Act 2000.