Malcolm v Commissioner of State Revenue (Review and Regulation) [2025] VCAT 218

Background

Mr and Mrs Malcolm were assessed (in a single joint ownership assessment) for land tax in the 2023 land tax year on 2 investment properties they jointly owned.

Issue

The taxpayers objected to the joint ownership assessment under s38 of the Land Tax Act 2005. They contended separate land tax assessments should be issued for each property they own jointly.

This would reduce land tax owed because each assessment would access the tax-free threshold and the incremental rate of land tax.

Decision

On 17 March 2025, the Tribunal handed down its decision, finding in favour of the Commissioner and confirming the 2023 land tax assessment – that is, the single joint ownership assessment aggregating all the taxable lands jointly owned by the taxpayers.