CP1 Ltd v Commissioner of State Revenue (Taxation) [2010] VCAT 34
This case concerned acquisitions of interests made in a land rich landholder and the application of sections 79 and 83 of the Duties Act 2000 to multiple acquisitions. In a decision delivered on 14 January 2010 the VCAT dismissed the taxpayer’s claim that duty was only payable on the last of a series of acquisitions.